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.
Entity-level assessment will require states to consider the implications with respect to nexus, apportionment, and conformity. Click here to read the article, originally published in the August 2017 edition of the Journal of Multistate Taxation and Incentives (Thomson...
On July 20, 2017, the MTC filed an amicus brief in Commissioner v. Associated Bank, a case pending before the Minnesota Supreme Court. The MTC supported Minnesota’s contention that, because the income in question was generated entirely by the activities of the parent...
Henry Wearmouth, former MTC Policy Research Intern, using data from a number of sources, provides a snapshot of current economic condition of the states; and, a forecast of economic conditions in the near future. Needless to say, the current economic conditions of the...
On August 30, 2017, the Multistate Tax Commission filed an amicus brief in Graphic Packaging v. Hegar, a Compact case that is currently pending in the Texas Supreme Court. In its brief, the Commission described the nature and history of the Compact and its...
The Commission has filed an amicus brief in support of South Dakota in its Supreme Court petition in the Wayfair case seeking to overturn Quill v. North Dakota. The brief asks the court to take the case in order to re-examine the physical presence standard under its...
