Skip to Content
MTC multistate tax Commission
image description
An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
  • The Commission
    • About Us
    • Email Updates
    • MTC History
    • Member States
    • Multistate Tax Compact
    • Programs & Committees
    • Bylaws
    • Officers & Executive Committee Members
    • Executive Committee Archive
    • Litigation Committee Archive
    • Annual Reports
    • Policy Statements & Resolutions
    • Public Participation Policy
    • News
    • Paull Mines Award
    • Wade Anderson Memorial Award
    • Annual Business Meeting Archive
  • Uniformity
    • About Uniformity
    • Uniformity Charter
    • Uniformity Process
    • Adopted Uniformity Recommendations
    • Uniformity Meeting Archives
    • Standing Subcommittee
    • Current & Recent Uniformity Projects
    • Article IV
    • Amicus Briefs
  • Nexus
    • Multistate Voluntary Disclosure Program
    • Multistate Voluntary Disclosure Application
    • Member States
    • Nexus Committee
    • State Tax Amnesties
    • State Tax Amnesties Archive
  • Audit
    • Audit Member States
    • Taxpayer-Initiated Joint Audits
    • Audit Committee
    • Audit Committee Archive
    • Audit Training Programs
    • Resource Documents
    • Audit Program Links
  • Events & Training
    • Training Program
    • Upcoming Training Events
    • Faculty Biographies
    • Training Program Fees
    • Frequently Asked Questions
    • Past Commission Meetings
  • Resources
    • Uniform Sales & Use Tax Resale Certificate
    • Policy Research
    • Amicus Briefs
    • Legislation
    • Alternative Dispute Resolution
    • Tax Stratification and Estimation Program (TSEP)
    • Employment Opportunities
    • State Sales & Use Tax Registration Forms
    • Fundraiser Sales Tax Law
    • Research, Presentations, & Publications
    • Career Information Websites
Research, Presentations, & Publications

Under the Multistate Tax Compact, the Commission is granted the authority to, among other things, “study state and local tax systems and particular types of state and local taxes.” The Commission’s members and staff perform this function in various ways, through the Commission’s committees, through training and conferences, and by researching and publishing reports. 

Archived here are some of the reports, presentations, articles, and other information produced as part of this process.

  • Richard Cram, Director of the Nexus Program, “No Shade for Cloud Computing Income Under P.L. 86-272”, 2018
  • Brian Hamer, Counsel, “Authority of states to collect taxes from foreign sellers”, 2018
  • Elliott Dubin, Director of Policy Research and Parker Armstrong, Policy Research Intern, “Trends in State and Local Government Finances, 1967 to 2017”, 2018
  • Helen Hecht and Lila Disque, “Government Contributions to Capital—The Known and the Unknown”, 2018
  • Elliott Dubin, Director of Policy Research, “Current Economic Conditions of States”, 2018
  • Helen Hecht and Lila Disque, “Partnership Taxation - A State Tax Administrator's Perspective”, 2017
  • Richard Cram, Director of the Nexus Program, "No Double Taxation Risk for CAT: Crutchfield Got It Right", 2017
  • Richard Cram, Director of the Nexus Program, “Dissociation — A Valid Transactional Nexus Argument?”, 2017 
  • Helen Hecht and Lila Disque, “DMA v. Brohl—Is It Time to Stop Fighting the Last War”, 2016
  • Elliott Dubin, Director of Policy Research and Trevor Ahouse, Policy Research Intern, “Trends in State and Local Finances: 1960 to 2015”, 2016
  • Joann Weiner, John Alvarino, Elliott Dubin, and Amelia Wang, “The CCCTB, Brexit, and Unitary Taxation: Recent Developments in Corporate Tax Policies in the European Union and in the U.S. States”, 2016
  • Helen Hecht and Lila Disque, “Direct Marketing Association and the Overture to Overturn Quill”, 2015


Multistate Tax Commission Review

A Journal on State Taxation of Multijurisdictional Commerce

 Winter 2013 Review

 

  

 Current Version -  Volume XXIII Number 1 (Winter 2013)

Volume XXII Number 2 (Spring 2011)

Volume XXII Number 1 (Winter 2011)

Volume XXI Number 2 (Spring 2010)

Volume XXI Number 1 (Winter 2010)

Volume XX Number 4 (Summer 2009)

Volume XX Number 3 (Summer 2008)

Volume XX Number 2 (Summer 2007)

Volume XX Number 1 (Winter 2007)

Volume 2003 Number 1

Volume 2002 Number 3 - Special Edition

Volume 2002 Number 2

Volume 2002 Number 1

Volume 2001 Number 2

Volume 2001 Number 1

Volume 2000 Number 1


 

News and Views

News and Views was a periodic publication announcing special events and occurrences that was produced by the Commission in the late 1990s.  While it is no longer being produced, some issues are available here for reference. 

2000

July 17, 2000

1999

March 31, 1999

April 12, 1999

August 9, 1999

1998

February 17, 1998

July 13, 1998

September 28, 1998

October 7, 1998

 

Corporate Tax Sheltering

A Report showing Corporate Tax Sheltering Linked to as Much as $12.4 Billion in Lost State Tax Revenues
 
  • July 15, 2003 - Press Release on MTC Report
  • July 15, 2003 - Report from the Multistate Tax Commission
  • May 11, 2004 - Press Release - MTC on HR3220
  • May 13, 2004 - MTC Statement on HR3220
  • September 26, 2005 - NGA on the Impact of HR1956
    • Executive Summary  
    •  Full Report
  • July 25, 2006 - Dan R. Bucks Testimony on S.2721


 Internet Tax Moratorium Revenue Impact

MTC Study on the Impact of Internet Tax Moratorium on State and Local Revenues

  • September 24, 2003 - News Release
  • September 24, 2003 - Report from the Multistate Tax Commission


 Federalism at Risk

A National Inquiry and Dialogue on the Status of State and Local Tax Systems and the Future of Federalism

  • Executive Summary and Overview
  • Full Report of Federalism at Risk Seminar Series

To obtain hard copies, please call 202-650-0300 or email your request to mtc@mtc.gov.

 

About MTC
  • About Us
  • Contact Us
  • Terms of Use
  • Resources
  • Privacy and Refund Policy
Committees
  • Executive Committee
  • Audit Committee
  • Litigation Committee
  • Nexus Committee
  • State Intercompany Transaction Advisory Service Committee
  • Strategic Planning Committee
  • Uniformity Committee
The Commission
  • Member States
  • Multistate Tax Compact
  • Bylaws
  • MTC Officers & Members
  • Annual Reports

Back to top