News & Information
H.R. 8021: More Preemption of State Taxing Authority
The recent United States Budget Reconciliation bill included language that modifies the provisions of P.L. 86-272, the 1959 federal statute that prohibits states from imposing income taxes on out-of-state business if their only activity in a state is soliciting the...
Commercial Domicile: The Crumbling Pillar of Corporate Income Taxation
In the case of certain nonbusiness income, courts and legislatures have long assigned taxing rights to a multistate business’s state of commercial domicile. In this recent article published in Tax Notes State, MTC Senior Counsel Brian Hamer explains that in the...
Credits: Cure for Use Tax Apportionment
Ellingson Drainage v. South Dakota - In this article published September 16, 2024 in Tax Analysts Tax Notes State, MTC National Nexus Program Director Richard Cram examines the South Dakota Supreme Courtʹs decision in Ellingson Drainage upholding the Department’s...
TCJA Effects on State Taxes
In this article recently published in Tax Notes State, MTC Senior Counsel Bruce Fort argues that the states need to re-evaluate their policies regarding conformity to the TCJA to ensure that domestic and multinational companies are being taxed on an equal basis....
MTC Letter to California OTA on Microsoft Case
On May 23, 2024, MTC Executive Director Greg Matson submitted a letter asking the OTA not to make their ruling precedential and explaining that the MTC agrees with the FTB that the result does not fairly reflect California’s share of Microsoft’s income. View...
80/20 Exclusion Is a Bad Idea for States
Pepsi Tax Case Shows Why 80/20 Exclusion Is a Bad Idea for States In this article, Senior Counsel Bruce Fort explains how the use of the “80/20” company exclusion from several states’ water’s edge combined filing group enables taxpayers to shift domestic income to...
Glenn Hegar, Comptroller of Public Accounts of the State of Texas v. Texas Entertainment Association, Inc.
On April 15, the MTC filed an amicus brief on petition for certiorari in the United States Supreme Court in the case of Glenn Hegar, Comptroller of Public Accounts of the State of Texas v. Texas Entertainment Association, Inc. The issue in the case is how to...
NGA Releases Guiding Principles on Federal Tax Reform
The National Governors Association (NGA) released Guiding Principles on Federal Tax Reform on March 13, 2013, in preparation for comprehensive federal tax reform in the 113th Congress. NGA had earlier formed a task force to develop concrete suggestions for federal...
MTC New Uniformity Model – Partnership Project
At a special Commission meeting on January 24th, 2019, the Multistate Tax Commission adopted the Model Uniform Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments as a uniformity recommendation to the states. More...
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