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.

Upcoming Training Events

The MTC is pleased to announce the addition of a new course, Market Based Sourcing, to our online virtual offerings. In this course, Michael Fatale, General Counsel at the Massachusetts Department of Revenue, and Holly Coon, Director of Audit at the Multistate Tax Commission, have teamed up to offer a comprehensive look at the MTC’s model market-based sourcing rule and underlying regulation.

Over this 13-video series, the instructors analyze the MTC’s model with a focus on practical application of the rules from both an audit and a legal perspective. They examine the policy underpinning market-based sourcing, discuss cases that have been decided under various state rules, and suggest audit considerations unique to market-based sourcing. After completing this training, participants will have a thorough understanding of the MTC’s rules, and a robust appreciation of the policy considerations and practical applications of market-based sourcing.

Registration for this course can be found here.

The cost is $250 per participant. Registration takes place between now and Friday, January 20th. Once enrolled, participants have access and can view the course videos any time over a three-month period. While this course is not currently structured by the MTC to be eligible for CPE/CLE credit, a certificate will be provided for those completing the course.

If you have any questions about this course, please contact Susan Carlson, our MTC virtual learning specialist. If you have technical difficulties accessing the course, please email


Q: How do I access the course?

A: You must register and pay the course fee. Once this is completed, you will receive an email with information confirming your registration and a log in code that allows you to access the course.

Q: If I have technical difficulties, who should I contact and how long will it take to fix the problem?

A: Please email our technical staff at We will be checking those emails on regular business days and will try and respond by the next business day if not before.

Q: Can multiple people use the same log in to access the course?

A: The system allows for one login for individual access.

Q: Do participants have access for the entire 3 month period from the day they register?

A: Yes. Once you are registered, you have a total of 3 months to access and view the course. You can access the course any time day or night during the 3 month period.

Q: If I have a question about the content of the course, who do I contact?

A: When all viewers have had time to complete the course, the MTC plans to provide live question and answer periods regarding the content. All registrants will receive information about these sessions. In the interim, you can email the MTC staff at and we will endeavor to answer your question but we cannot guarantee how long it will take to respond to you.

Q: Will there be a time when this course is eligible for continuing education credits?

A: Yes, we are working to make this course CLE/CPE eligible. The MTC decided to provide the course without delay in the meantime. Registrants will be kept informed as to when we are approved to offer credit.