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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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Steiner v. Utah Tax Commission

Amicus-Brief-Steiner-v-Utah-Tax-Commission-(1).jpgOn November 26, 2018, the MTC filed an amicus brief in the Utah Supreme Court on behalf of the Utah Tax Commission in Steiner v. Utah Tax Commission.  In its brief, the MTC explained that Utah’s individual income tax comports with both the dormant interstate Commerce Clause and the dormant foreign Commerce Clause of the U.S. Constitution, notwithstanding the fact that Utah’s tax does not allow its residents to apportion their income and does not provide a credit for national and substantial taxes their residents pay to foreign jurisdictions.  Utah generally taxes 100% of residents’ income and provides a credit for taxes paid to other U.S. states. Virtually all state broad-based individual income taxes around the country are structured in relevant respects like the Utah tax.  

You can read the brief by clicking here .
 

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Upcoming Events

55th Annual Meetings

August 1 - 4, 2022
in Anchorage, Alaska
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State Taxation of Partnerships Work Group

June 27, 2022 - Held bi-weekly 
at 3:00 p.m. Eastern
Via GoToMeeting
View Agenda

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