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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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National Geographic — Still Relevant After Wayfair?

National-Geographic-Article1.jpgIn this article, Richard Cram, MTC Director of the National Nexus Program, argues that the decision in South Dakota v. Wayfair, which overturned the physical presence requirement in Quill v. North Dakota and National Bellas Hess v. Illinois, did not disturb the holding in National Geographic Society v. California that a state may impose its use tax collection obligation on an out-of-state seller that has physical presence in that state, even when such physical presence is unrelated to the sales activity on which the use tax collection obligation is imposed. National Geographic remains good law in determining nexus when the out-of-state seller’s economic presence falls below the state’s economic nexus threshold.

Click here , to read the article, originally published in the January 27, 2020 edition of State Tax Notes, by Richard Cram. 

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Upcoming Events

Uniformity Standing Subcommittee Meeting

March 18, 2021
at 3 P.M. Eastern (Third Thursday)
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SITAS Committee Meeting

March 23, 2021
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54th Annual Meeting Week

August 2-5, 2021
TBD

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