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.

Nexus Committee Agenda April 2026

Nexus Committee Meeting (PDF)
Crowne Plaza Knoxville
401 West Summit Hill Drive
Knoxville, Tennessee

Wednesday, April 22, 2026
1:30 p.m. to 5:00 p.m. Eastern Time

Agriculture and Commerce

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I. Open Session–Welcome and Introductions 
II. Initial Public Comment Period
In accordance with its Public Participation Policy, the Nexus Committee provides this opportunity for members of the public to address the Committee directly on this agenda.  The Chair may also provide for public comment before or during the discussion of specific agenda items.
III. Review of open session minutes of November 19, 2025 meeting (PDF)
IV. Nexus Director’s 3rd Quarter, FY 2026 Report (PDF)
Update on nexus law developments since November 19, 2025 meeting (PDF)
    – Presentation Slides (PDF)
V. Presentation by Ben Clough, Corporate Income & Franchise Tax Policy Director, Iowa Department of Revenue, on KFC Corp. v. Iowa Department of Revenue , 792 N.W.2d 308 (Iowa 2010), to emphasize understanding of how the presence of intangibles in the state can trigger corporate income tax nexus, and how to look for those activities.
      – Presentation Slides (PDF)
VI. Presentation by Christine Lapps, Deputy Commissioner, Tennessee Department of Revenue
      – Presentation Slides (PDF)
VII. New Business
VIII. Upcoming Meetings
59th Annual Meeting Week, July 26-30, 2026 – Detroit, Michigan
Fall Committee Meetings, November 9-12, 2026 – Savannah, Georgia
Spring Committee Meetings, April 5-8, 2027 – San Antonio, Texas
IX. Closed Session (National Nexus Program Member States only)
X. Report from Closed Session (if any)
XI. Adjournment

 

Back to the 2026 Spring Committee Meetings page.

If you would like more information about this meeting, contact Richard Cram, Director of the National Nexus Program, Multistate Tax Commission, 444 North Capitol Street, N.W., Suite 425, Washington, D.C. 20001. Telephone (202) 695-8139.