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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.
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DMA and the Overture to Overturn Quill

DMA-large.jpgHelen Hecht and Lila Disque of the MTC consider Justice Kennedy’s concurrence in the Direct Marketing Association case inviting states to bring a challenge to Quill, and the general problems in mounting such a test case. The article also discusses what Justice Kennedy’s plurality opinion in the recent personal jurisdiction case, J. Mcintyre, might say about whether at least some of the Justices on the Court are rethinking the due process principles supporting state adjudicatory jurisdiction and if so, whether this might also signal a willingness to revisit Quill’s due process and related Commerce Clause underpinnings. 


Click here  to read the article, originally published in the July 2015 edition of the Journal of Multistate Taxation and Incentives.

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Uniformity Standing Subcommittee Meeting

April 15, 2021
-- Cancelled --
at 3 P.M. Eastern (Third Thursday)
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