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MTC multistate tax Commission
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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
The Commission


The Multistate Tax Commission is an intergovernmental state tax agency working on behalf of states and taxpayers to facilitate the equitable and efficient administration of state tax laws that apply to multistate and multinational enterprises. Created by the Multistate Tax Compact, the Commission is charged by this law with:

  • Facilitating the proper determination of State and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes;
  • Promoting uniformity or compatibility in significant components of tax systems;
  • Facilitating taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration;
  • Avoiding duplicative taxation.

The commission was created in 1967 as an effort by states to protect their tax authority in the face of previous proposals to transfer the writing of key features of state tax laws from the state legislature.  For that reason, the Commission has been a voice for preserving the authority of states to determine their own tax policy within the limits of the U.S. Constitution.

  • MTC History
  • Member States
  • Programs & Committees
  • Contact Us


The Commission's headquarters office is located at 444 N. Capitol Street NW, Suite 425, Washington, DC 20001.  The Commission's Executive Director is Gregory S. Matson.


MISSION STATEMENT


The Multistate Tax Commission is an intergovernmental state tax agency whose mission is to achieve fairness by promoting compliance and consistent tax policy and practice, and to preserve the sovereignty of state and local governments over their tax systems.

 

VALUES


Value Collaboration

  • Share our expertise with members and stakeholders
  • Develop and leverage shared resources among states to maximize return
  • Engage federal, state, and local governments and taxpayers


Value Excellence

  • Provide the highest quality legal, policy, and compliance services
  • Provide superior support and training

Value Inclusivity

  • Invite the participation of all stakeholders
  • Act openly and transparently

Value Integrity

  • Conduct all activities according to the highest ethical standards

Value Sovereignty

  • Promote the authority of state and local governments to determine their own tax policies and administer their own tax systems
  • Assist Congress to maintain a balance between states’ sovereign powers and the role of the federal government in regulating interstate commerce

Value Uniformity

  • Pursue uniformity of tax policy and practices by tax jurisdictions
  • Stand up for the equitable treatment of taxpayers
  • Support taxpayer accountability

VISION


By 2019, MTC will be recognized as:

  • The “gold standard” for tax policy development
  • The primary authority for the public and public officials on issues of state and local tax uniformity and fairness
  • The leading resource for ensuring equitable tax compliance
Quick Links
  • MTC Past Events
  • Member States
  • Programs & Committees
  • State Intercompany Transactions Advisory Service (SITAS)
  • Strategic Planning Committee
Upcoming Events

Uniformity Standing Subcommittee Meeting

March 18, 2021
at 3 P.M. Eastern (Third Thursday)
Via GoToMeeting
View Agenda

SITAS Committee Meeting

March 23, 2021
via Teleconference
View Agenda

Spring Committee Meetings

April 20 - 21, 23, and 27-29, 2021
via Teleconference and Webcast
Schedule of Events
Online Registration

54th Annual Meeting Week

August 2-5, 2021
TBD

Programs & Resources
  • Legislation
  • Multistate Voluntary Disclosure Program
  • Uniform Sales & Use Tax Certificate
  • Adopted Uniformity Recommendations
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

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