News & Information
H.R. 8021: More Preemption of State Taxing Authority
The recent United States Budget Reconciliation bill included language that modifies the provisions of P.L. 86-272, the 1959 federal statute that prohibits states from imposing income taxes on out-of-state business if their only activity in a state is soliciting the...
Commercial Domicile: The Crumbling Pillar of Corporate Income Taxation
In the case of certain nonbusiness income, courts and legislatures have long assigned taxing rights to a multistate business’s state of commercial domicile. In this recent article published in Tax Notes State, MTC Senior Counsel Brian Hamer explains that in the...
Credits: Cure for Use Tax Apportionment
Ellingson Drainage v. South Dakota - In this article published September 16, 2024 in Tax Analysts Tax Notes State, MTC National Nexus Program Director Richard Cram examines the South Dakota Supreme Courtʹs decision in Ellingson Drainage upholding the Department’s...
TCJA Effects on State Taxes
In this article recently published in Tax Notes State, MTC Senior Counsel Bruce Fort argues that the states need to re-evaluate their policies regarding conformity to the TCJA to ensure that domestic and multinational companies are being taxed on an equal basis....
MTC Letter to California OTA on Microsoft Case
On May 23, 2024, MTC Executive Director Greg Matson submitted a letter asking the OTA not to make their ruling precedential and explaining that the MTC agrees with the FTB that the result does not fairly reflect California’s share of Microsoft’s income. View...
80/20 Exclusion Is a Bad Idea for States
Pepsi Tax Case Shows Why 80/20 Exclusion Is a Bad Idea for States In this article, Senior Counsel Bruce Fort explains how the use of the “80/20” company exclusion from several states’ water’s edge combined filing group enables taxpayers to shift domestic income to...
MTC Files Amicus Brief with Utah Supreme Court
The taxpayer in the case, See's Candies, transferred its intangibles to a related insurance company in a tax-free transfer-and-license-back. On its tax return, See's deducted the royalties it paid to the insurance company for the use of the intangibles. Normally,...
MTC Files Amicus Brief with 11th Circuit Court of Appeals
On June 30, 2017, the Commission filed an amicus brief with the 11th Circuit Court of Appeals in CSX Transportation, Inc. v. Alabama Dept. of Revenue, et al. supporting Alabama’s contention that it does not violate the 4-R Act when it imposes sales and use tax on...
Current Economic Condition of the States
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...
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