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.
Elliott Dubin, MTC Director of Policy Research and Parker Armstrong, 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....
The TCJA treats governmental nonshareholder corporate contributions to capital as taxable income for the first time since the federal income tax was imposed. Click here to read the article, originally published in the August 2017 edition of the Journal of Multistate...
In the case of Franchise Tax Board v. Hyatt, the Commission, along with the National Governors Association and the National Conference of State Legislatures, have filed an amicus brief in support of the California Franchise Tax Board (FTB), asking that the U.S....
Richard L. Cram is the director of the Multistate Tax Commission’s National Nexus Program, which offers a multistate voluntary disclosure program. He thanks Michael Fatale, Brian Hamer, and Helen Hecht for their helpful suggestions concerning this article. This...
On August 16, 2018, the Multistate Tax Commission and Federation of Tax Administrators jointly filed an amicus brief in the U.S. Supreme Court in Washington v. Cougar Den. On its surface, the case concerns the rules of construction applicable to Native American...
