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 her regular column, KPMG Corner, for the May 2016 edition of the Journal of Multistate Taxation and Incentives ( Thomson Reuters/Tax & Accounting), Shirley Sicilian, managing director in the State and Local Tax group of the Washington National Tax practice of...
Helen 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...
Helen Hecht and Lila Disque of the MTC propose that rather than continuing the battle to persuade Congress or the Supreme Court to remove restraints on the states’ existing tax collection mechanism, states might consider an alternative mechanism that makes use of 21st...
On June 16, the MTC filed an amicus brief in Health Net, which is currently pending in the Oregon Supreme Court on direct appeal from Oregon’s Tax Court. The case arises out of the same issue as Gillette: whether the state must allow the taxpayer to use the...
On August 25th, U.S. Rep. Bob Goodlatte released a draft of federal legislation, the Online Sales Simplification Act of 2016, that would require remote sellers, as defined, to collect and report sales tax to a single state where the seller’s affiliated group has its...
