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.
In a case where the MTC had filed an amicus brief supporting the Massachusetts Department of Revenue, the Massachusetts Supreme Judicial Court has found in favor of the Department. The case concerned the proper application of MTC model apportionment rules for...
On February 4, Scott Pattison, Executive Director of the National Association of State Budget Officers (NASBO), spoke to the Tax Economists Forum, a Washington, DC based group of public finance economists, about the current condition of state finances and the outlook...
The state corporate income tax receives a great deal of attention from those interested in state and local public finance despite the fact that this revenue source provides a relatively small share of state tax revenues. This article updates the article that appeared...
The Commission sent a letter to the chairmen and ranking members of the Senate Committee on Finance and the House Judiciary Committee regarding H.R. 1643/S. 851, the Digital Goods and Services Tax Fairness Act of 2015. The Chair of the Commission, Alabama...
On November 7, the Commission filed an amicus brief in the United States Supreme Court, supporting Colorado’s cross-petition in DMA v. Brohl. The Direct Marketing Association (DMA) is appealing the Tenth Circuit’s decision that Colorado’s sales and use tax notice and...
