Policy Statements & Resolutions

Honorary Resolutions

• Click here to view honorary resolutions adopted by the Commission. 

Policy Statements & Resolutions

2020 Resolutions

The following resolution was adopted by the Commission during its 53^rd annual meeting held via teleconference. 

• Resolution No. 2020-1:  Resolution Recommending All Tax Issues Be Specifically Carved Out of State False Claims Acts

2019 Resolutions

There were no resolutions (other than honorary) adopted by the Commission at its 52^nd annual meeting in Boise, Idaho. 

2018 Resolutions

The following resolution was adopted by the Commission at its 51^st annual meeting in Boston, Massachusetts. 

• Resolution No. 2018-01:  Urging Restraint by Congress as States and Other Stakeholders Work Through the Implications of South Dakota v. Wayfair, Inc.

2017 Resolutions

The following resolution was adopted by the Commission at its 50^th annual meeting in Louisville, Kentucky. 

• Resolution No. 2017-01:  General Resolution Regarding Congressional Consideration of State and Local Tax Systems When Making Federal Policy Changes  

2016 Resolutions

There were no resolutions (other than honorary) adopted by the Commission at its 49th annual meeting in Kansas City, Missouri.

2015 Resolutions

The following resolutions were adopted by the Commission at its 48th Annual Meeting in Spokane, Washington.  

• Resolution No. 2015-01:  Resolution Regarding Tax Fairness in the Proposed Federal Extension of the Moratorium on Taxation of Internet Access
• Resolution No. 2015-02:  Resolution Recommending to States the ABA Model Transactional Tax Overpayment Act

2014 Resolutions

The following policy statement was adopted by the Commission at its 47th annual meeting in Albuquerque, New Mexico.  

• Policy Statement 2009-01:  Tribal-State Tax Issues 

2013 Resolutions

The following policy statement and resolutions were adopted by the Commission at its 46th annual meeting in San Diego, California. 

• Policy Statement 2002-02:  Amended October 17, 2002 and Amended July 31, 2008: Promoting the Equity, Integrity and Viability of State Income Tax Systems
• Policy Resolution 2003-01 (Repealed):  State-Tribal Tax Issues
• Policy Resolution Supporting ULC Project to Revise UDITPA (Repealed)
• Resolution on Telecommunications Sourcing and Definitions

2012 Resolutions

The following resolution was adopted by the Commission at its 45th annual meeting in Grand Rapids, Michigan. 

• Resolution 01-2012:  Resolution in Support of and Appreciation of the Uniformity and Interstate Cooperation Projects of the Federation of Tax Administrators.  

2011 Resolutions

The following policy statements and resolutions were adopted by the Commission at its 44th annual meeting in Whitefish, Montana. 

• Policy Statement 01-2011:  Policy Statement in Support of Telecommunications Reform
• Policy Statement 02-2011:  Policy Statement in Support of Maintaining the Integrity of State Tax Appeals Systems
• Policy Statement 03-2011:  Policy Statement in Support of Maintaining the Integrity of Property Tax Appeals Systems 
• Resolution 01-2011:  Resolution In Support of and Appreciation for the Work of the Congressional Budget Office
• Resolution 02-2011:  Resolution Renewing the Commitment of MTC Member States to Voluntary State Tax Uniformity
• Resolution 03-2011:  Resolution in Support of and Appreciation of the Uniformity and Interstate Cooperation Projects of the Federation of Tax Administrators

2010 Resolutions

The following resolution was adopted by the Commission at its 43rd annual meeting in Hood River, Oregon. 

• Resolution No. 05-04: Resolution Regarding Tax Fairness in the Proposed Federal Extension of the "Internet Tax Freedom Act Amendments of 2007"  

2009 Resolutions

The following policy statement was adopted by the Commission at its 42nd Annual Meeting in Kansas City, Missouri. 

• Policy Statement 2009-01: Tribal-State Tax Issues  

2008 Resolutions

The following policy statements were adopted by the Commission at its 41st annual meeting in Santa Fe, New Mexico. 

• Policy Statement 02-02: Ensuring the Equity, Integrity and Viability of State Income Tax Systems
• Policy Resolution: Supporting ULC Project to Revise UDITPA
• Policy Resolution 03-01: State-Tribal Tax Issues

2007 Resolutions

There were no resolutions (other than honorary resolutions) adopted by the Commission at its 40th annual meeting in Minneapolis, Minnesota. 
 

2006 Resolutions

The following resolutions were adopted by the Commission at its 39th annual meeting in Topeka, Kansas. 

• Policy Resolution 06-01: Resolution Regarding the Re-write of the Telecommunications Act of 1996
• Policy Resolution 01-01: Resolution In Support of and Appreciation for the Work of the Congressional Budget Office
• Policy Resolution 01-02: Resolution Renewing the Commitment of the MTC Member States to Voluntary State Tax Uniformity
• Policy Resolution 01-03: Resolution Maintaining the Integrity of State and Local Tax Appeals Processes
• Policy Resolution 01-05: Resolution in Support of and Appreciation of the Uniformity and Interstate Cooperation Projects of the Federation of Tax Administrators
• Policy Resolution 01-09: Resolution Regarding the Preservation of the Integrity of State Property Tax Systems
• Resolution 06-01: Resolution Authorizing and Convening a Task Force for the Development of a Uniform Format for Compilation of State Tax Return Data
• Executive Director's Statement of Application: 109th Congress Legislative Activity and MTC Responses

2005 Resolutions

The following resolutions were adopted by the Commission at its 38th annual meeting in Boise, Idaho.

• Policy Resolution 05-01: Resolution in Support of Telecommunications Tax Improvement
• Policy Resolution 05-02: Resolution in Support of Expansion of the Refund Offset Program
• Policy Resolution 05-03: Resolution Urging the Adoption and Use of the Alternative Dispute Resolution Program by Compact Member States
• Policy Resolution 05-04: Resolution Regarding Tax Fairness in the Proposed Federal Extension of the “Internet Tax Nondiscrimination Act”
• Executive Director's Statement of Application: 109th Congress Legislative Activity and MTC Responses

2004 Resolutions

The following resolutions were adopted by the Commission at its 37th annual meeting in Mystic, Connecticut. 

• Policy Resolution 04-01: Resolution Endorsing Recommendations made by the Multistate Tax Commission State Tax Compliance Initiative
• Resolution 04-02: Resolution in Recognition of Wade Anderson Memorial Medal for Leadership in Interstate Tax Cooperation
• Resolution 04-03: Resolution of Appreciation for Participants in the State Tax Compliance Initiative
• Amended Policy Statement 02-01: Improving State Sales Taxes to Achieve Fairness and Simplicity
• Amended Resolution 01-11: Resolution Encouraging Efforts to Enable Effective Interstate Communications
• Executive Director's Statement of Application: 108th Congress Legislative Activity and Multistate Tax Commission Responses: Statement of Application of Commission Policies

2003 Resolutions

The following resolutions adopted by the Commission at its 36th Annual Meeting in Salt Lake City, Utah. 

• Policy Resolution: 03-01 State Tribal Tax Issues
• Policy Statement: 03-01 Respecting Federalism
• Policy Resolution 03-02: Commending Federalism at Risk Report & Recommendations to the States

2002 Resolutions

The following policy statements were adopted by the Commission at its 35th annual meeting in Madison, Wisconsin. 

• Policy Statement 02-01: Improving State Sales Taxes to Achieve Fairness and Simplicity
• Policy Statement 02-02: amending Resolution 01-08, Regarding Tax Fairness in the Proposed Federal Extension of the "Internet Tax Freedom Act," and including a Factor Presence Nexus Standard for Business Activity Taxes. 

2001 Resolutions

The following resolutions were adopted by the Commission at its 34th Annual Meeting in Bismarck, North Dakota.

• Resolution 01-01: Resolution In Support of and Appreciation for the Work of the Congressional Budget Office
• Resolution 01-02: Renewing the Commitment of MTC Member States to Voluntary state Tax Uniformity
• Resolution 01-03: Resolution Maintaining the Integrity of State and Local Tax Appeals Processes
• Resolution 01-04: Resolution Calling for Strengthening the Jenkins Act and Contraband Cigarettes Trafficking Act
• Resolution 01-05: Resolution in Support of and Appreciation of the Uniformity and Interstate Cooperation Projects of the Federation of Tax Administrators
• Resolution 01-06: Resolution Regarding the Taxation of Mobile Telecommunications Services
• Resolution 01-07: [REPEALED] Resolution Regarding Federal Legislation Affecting State Jurisdiction to Tax
• Resolution 01-08: [AMENDED 8/2/02] Resolution Regarding Tax Fairness in the Proposed Federal Extension of the "Internet Tax Freedom Act"
• Resolution 01-09: Resolution Regarding the Preservation of the Integrity of State Property Tax Systems
• Resolution 01-10: Resolution Supporting the Proposals and Work of the Streamlined Sales Tax Project
• Resolution 01-11: Resolution Encouraging Efforts to Enable Effective Interstate Communications
• Resolution 01-12: Simplified Tax and Wage Reporting System (STAWRS)

2000 Resolutions

The following resolutions were adopted by the Commission at its 33rd annual meeting in Girdwood, Alaska. 

• Resolution 00-1: [REPEALED] Resolution Supporting the Principles Embodied in S. 2775, the "Internet Simplification and Equity Act" Introduced by Senator Byron Dorgan (D-ND)
• Resolution 00-2: Resolution in Support of the Streamlined Sales Tax Project
• Resolution 00-3: [REPEALED] Resolution Supporting Simplification Efforts on Intra- and Interstate Sales Tax Collection and Administration
• Resolution 00-4: Resolution on the White Paper Entitled Sales and Use Tax Compliance Agreements
• Resolution 00-5: Resolution in Support of States Achieving Disclosure to Consumers of Their Potential Liability for Use Taxes
• Resolution 00-6: [REPEALED] Resolution Opposing S.2401, "New Economy Tax Simplification Act"
• Resolution 00-7: [REPEALED] Resolution Urging Congressional Consideration of Impacts of Major Federal Tax Changes on State Tax Administration
• Resolution 00-8: Resolution Regarding International Trade Agreements and Federal "Fast-Track" Legislation
• Resolution 00-9: Resolution Supporting Federal Legislation Facilitating Fair and Equitable Taxation of Mobile Telecommunications Services
• Resolution 00-10: Resolution in Support of the Telecommunications Tax Reform Initiative

1999 Resolutions

The following resolutions were adopted by the Commission at its 32nd annual meeting in Traverse City, Michigan. 

• Resolution 99-1: Reciprocal Refund Offset
• Resolution 99-2: Task Force on EDI Audit and Legal Issues for Tax Administration
• Resolution 99-3: Model Recordkeeping and Retention Regulation
• Resolution 99-4: Model Direct Payment Permit Regulation
• Resolution 99-5: [REPEALED] Interstate Sales Tax Collections
• Resolution 99-6: New York City Commuter Tax and Federal Preemption
• Resolution 99-7: Simplified Tax and Wage Reporting System (STAWRS)
• Resolution 99-8: Preserving Equitable Treatment of Taxpayers an Resolution 99-8 d State Sovereignty
• Resolution 99-9: The Advisory Commission on Electronic Commerce
• Resolution 99-10: Railroad Revitalization and Regulatory Reform Act
• Resolution 99-11: Resolution Regarding Adoption of Statement of Information Concerning Practices of Multistate Tax Commission and Signatory States under Public Law 86-272
• Resolution 99-12: [REPEALED] Federal Use of Formula Apportionment Based Methods of International Income Division

1998 Resolutions

The following resolutions were adopted by the Commission at is 31st annual meeting in Dana Point, California.

• Resolution No. 98-1: [REPEALED] Interstate Sales Tax Collections
• Resolution No. 98-2: Taxation of Mobile Telecommunications Services
• Resolution No. 98-3: Reciprocal Refund Offset
• Resolution No. 98-4: Cooperative Agreement
• Resolution No. 98-5: Retail Electric Energy Industry Deregulation
• Resolution No. 98-6: State-Tribal Tax Issues
• Resolution No. 98-7: Motor Fuel Tax Uniformity
• Resolution No. 98-8: TaxExchange Electronic Communications Network
• Resolution No. 98-9: Accountability of Multijurisdictional Corporate Income
• Resolution No. 98-11: [REPEALED] Federal Studies on Disclosure of Tax Data
• Resolution No. 98-18: Encouraging Participation in the National Nexus Program
• Resolution No. 98-19: Suspending the Further Development of a Regulation on the Definition of Business Income

1997 Resolutions

The following resolutions were adopted by the Commission at its 30th annual meeting in Whitefish, Montana. 

• Resolution 97-1: Reciprocal Refund Offset Legislation
• Resolution 97-2: Dyed Diesel Fuel
• Resolution 97-3: Paper W-2 Demonstration Project
• Resolution 97-4: Electronic Commerce
• Resolution 97-5: Corporate Procurement Cards and Tax Compliance: Bridging the Gap
• Resolution 97-6: Achieving Collection of Sales and Use Taxes on Interstate Sales
• Resolution 97-7: Guidelines for Future Action on MTC Policy Resolutions