MultiTax Commission

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.

59th Annual Meeting Week

Monday, July 27 – Thursday, July 30, 2026

Fort Pontchartrain – a Wyndham Hotel
2 Washington Boulevard
Detroit, Michigan 48226

The 59th Annual Meeting of the Commission and meetings of its standing committees will take place from July 27 to 30, 2026, in Detroit, Michigan. Registration is important for attendees at all meetings, as this provides important planning information.  While the Commission meeting and all committee meetings are free to attend, there is a fee for attending the Annual Meeting Seminar on Wednesday and social events on Tuesday. The fee structure is based on your state’s membership type.

Please Note:  We ask that you register to ensure we have adequate accommodations onsite to make your participation a pleasant experience.

Meeting Schedule

NOTE: All times local Eastern Time

Date

Meeting/Session

Day One

Monday,

July 27

7:00 am – 8:30 am: Breakfast available

8:30 am – Noon: Nexus Committee meeting

1:30 pm – 5:00 pm: Audit Committee meeting

5:00 pm – 6:30 pm: Networking Wind Down

Day Two

Tuesday,

July 28

7:00 am – 8:30 am: Breakfast available

8:30 am– 9:30 am: Strategic Planning Committee meeting

9:30 am – 3:30 pm: Uniformity Committee meeting

3:30 pm – 5:00 pm: Litigation Committee meeting,   Agenda
This meeting will be of interest to both attorneys and non-attorneys.

6:00 pm – 9:00 pm:  Off-site Reception and Dinner, Henry Ford Museum

Day Three 

Wednesday,

July 29

Annual Meeting Seminar Day

7:00 am – 8:30 am: Breakfast available

8:30 am – 12:30 pmMorning presentations

Opening Remarks

Columbia Law School Professor Michael Love on Partnership Taxation

At a time when an ever-growing share of business activity is conducted by pass-through entities (and the MTC is engaged in an examination of partnership taxation), Prof. Love will discuss key aspects of partnership tax, how the partnership tax system operates in practice, and how various aspects of federal law may serve as useful lessons for states. Prof. Love is both an attorney and a Ph.D. economist. Prior to joining the Columbia faculty, he worked for the White House Council of Economic Advisors, the U.S. Department of the Treasury, the Joint Committee on Taxation, and a major law firm.

BREAK

Alternative Apportionment Reconsidered

Panelists will explore the legal and policy considerations for the utilization of alternative apportionment by taxpayers and tax administrators, and what alternative methods should be on the table, including whether three-factor apportionment should be permitted after a state adopts single sales factor apportionment.

Lynn Gandhi, Partner, Foley & Lardner
David Foos, Direct Tax Division Administrator, Bureau of Tax Policy, Michigan Department of Treasury
Philip Horwitz, SALT Director, Baker Tilly
Bruce Fort, Senior Counsel, MTC

How much do public companies pay in state taxes?

Due to new requirements imposed by the Financial Accounting Standards Board (FASB), public companies have begun disclosing in their financial statements significant detail about income tax paid to federal, state, and foreign jurisdictions. Staff at the Institute on Tax & Economic Policy (ITEP) have been analyzing this data and have important insights to share with state tax policy makers and administrators.

Matt Gardner, Senior Fellow at the Institute on Tax and Economic Policy

12:30 pm – 2:00 pm: Lunch & Paull Mines Award Presentation

2:00 pm – 5:15 pm: Afternoon presentations

What did the Supreme Court mean when it required state taxes to be internally consistent?

This panel of deep legal thinkers will analyze this limitation on state taxing power, how state courts have applied it during the years since the Supreme Court’s Wynne decision, and how it should be applied going forward. Expect contrasting views.

Michael Fatale, General Counsel, Massachusetts Department of Revenue
Nikki Dobay, Shareholder, Greenberg Trauig
Richard Cram, Director, MTC National Nexus Program

Update on Utah’s strategy to shut down the Montana LLC vehicle loophole

At last year’s Annual Summit, Commissioner John Valentine, Chair of the Utah Tax Commission, discussed recent Utah legislation to stop the use of this tax loophole, a loophole that costs states millions. Commissioner Valentine returns this year to describe initial results.

BREAK

Impact of AI on the Administration and Practice of State Tax

Artificial intelligence is poised to transform the administration and practice of state taxation. This panel will explore the opportunities AI presents for tax agencies, as well as the risks and challenges that may arise as the technology is increasingly adopted across the tax system. While the future cannot be known with certainty, significant changes are already underway, making it essential to begin planning now for their potential impact.

Ryan Minnick, Chief Operating Officer, Federation of Tax Administrators
Kevin Milligan, Special Advisor, Pennsylvania Department of Revenue
Andrew Reiter, Senior Manager, Blue J, and former Ass’t Attorney General, D.C. Office of Tax & Revenue

MTC Staff Presentations

To top off the day, members of the MTC staff will provide updates and analysis on a series of significant SALT topics.

5:00 pm – 6:30 pm: Networking Wind Down

Day Four

Thursday,

July 30

7:00 am – 8:30 am: Breakfast available

8:30 am – 11:30 am: Annual Meeting of the Commission

  • A free, full breakfast will be offered daily.
  • Attendee check-in and assistance will be available at the registration desk each day from 7:00 am – 5:00 pm.

 

Online Registration:  Although there is no fee to attend the committee meetings, it is important and appreciated for you to register for planning purposes.  If you have any questions or need further assistance, please email us at events@mtc.gov. 

The Henry Ford Museum 

Tuesday, July 28, 2026

The Henry Ford is a premier destination in Dearborn, Michigan, combining history, innovation, and immersive experiences across multiple attractions, including the Henry Ford Museum of American Innovation, Greenfield Village, and the Ford Rouge Factory Tour.

Hotel Reservations

The MTC has secured a block of guestrooms at a rate of $152.00 plus tax. To ensure you get our negotiated rate, reservations should be made online using the following link, Fort Pontchartrain Hotel Reservations or by dialing 313-965-0200 or 1-888-215-2756 with the block code 072626MUL.  The MTC rate will be available until our cut-off date of Thursday, June 25, 2026, or until our room-block is sold-out—whichever comes first. Based on availability negotiated rate will be available two-days before, and two-days after our event. Reservations after cut-off date will be accepted based on availability at the negotiated group rate.

Individual reservations can be cancelled up to 48 hours prior to scheduled arrival.  Any cancellations after this time will be charged one night’s room & tax.  

Upon check-in, each guest will be asked for a refundable $100 deposit, with either credit card, debit card or cash to cover any such charges, (i.e., telephone calls, room service, etc.) in addition to establishing payment terms for their accommodation charges. If a debit card is used, the hotel will authorize an amount equal to room and tax charges for your stay, and the bank will withhold this amount from available funds. Upon departure, the hotel will transmit your final charges to your bank. Depending on various bank policies, funds may not be available for use from 3 to 7 business days. The Fort Pontchartrain Detroit, A Wyndham Hotel, will not be responsible for any overdraft fees.

Any reservation canceled within 48 hours prior to arrival, or no-shows will forfeit one night’s room revenue.

Early Departure Fees: To avoid an early departure fee please advise hotel staff upon check-in of any change in planned length of stay.

 

Description of Events

Daily Breakfast is offered Monday through Thursday and is free to all attendees.

Networking “Wind Downs” are casual receptions held Monday and Wednesday from 5:00 pm to 6:30 pm for all participants.  There will be a cash bar.

Committee Meetings are being held on Monday and Tuesday from 8:30 am to 5:00 pm each day.  All committee meetings are free and open to the public except during closed sessions.  Advance notice of closed sessions will be posted on our website.

The Annual Meeting Seminar will kick-off this year on Tuesday evening with the off-site reception and dinner at the Henry Ford Museum. Seminar presentations will commence on Wednesday from 8:30 am until 5:00 pm and includes the Paull Mines award presentation at the luncheon. Participants seeking continuing education credits will be able to download a certificate of attendance to submit to their state accrediting agencies. There is a registration fee for Annual Meeting Seminar which includes attending all seminar presentations, the luncheon, and the off-site reception and dinner on Tuesday, July 28th. This fee is based on states’ level of membership in the Commission. For state government attendees, other government attendees, and a general fee for non-government attendees. Virtual attendance for the seminar session will be available for a flat fee.

The Annual Meeting of the Commission takes place on Thursday morning, from 8:30 am to 11:00 am. It is open to the public.

Access Information

For each committee meeting and the Annual Meeting Seminar, downloadable agendas containing remote-access information, will be posted on the schedule of events page in advance of the events.

Statement Regarding Public Participation

Generally, meetings of the Commission and its Committees are public. Persons attending public sessions need not identify themselves. However, some of the listed meetings may not be entirely public. Under the Commission’s Public Participation Policy, closed meetings may be held in matters involving certain personnel issues and the acquisition/disposition of real estate, matters required by law to be confidential, including discussion of certain taxpayer information, and some discussions with counsel over pending litigation. For your convenience, you may choose to contact (202) 650-0300, for an indication of which of the listed meetings may not be entirely public. Your contact, which may be on an anonymous basis, also permits the Commission to provide adequate seating.

For more information concerning any meetings or events listed in this Calendar, please contact events@mtc.gov. Please note that there are no registration fees associated with attendance at meetings of the Multistate Tax Commission or its committees; however, registration fees are charged for the Annual Meeting Seminar (and associated social events).

See you in Detroit, Michigan!