Under the Multistate Tax Compact, the Commission is granted the authority to, among other things, “study state and local tax systems and particular types of state and local taxes.” The Commission’s members and staff perform this function in various ways, through the Commission’s committees, through training and conferences, and by researching and publishing reports.
Archived here are some of the reports, presentations, articles, and other information produced as part of this process.
- Brian Hamer, Counsel, “In the Wake of the MTC’s P.L. 86-272 Project – August 2022
- A Comparrison of MTC Model Mobile Workforce Proposal with Other Proprosals – November 2021
- Brian Hamer, Counsel, “An Insider’s View of the MTC’s P.L. 86-272 Project,” 2021
- Richard Cram, Director of the Nexus Program, “Illinois Partial Merger of Sales and Use Tax: Partly a Good Idea,” 2020
- Richard Cram, Director of the Nexus Program, “No More Dilworth Formalism After Wayfair,” 2020
- Richard Cram, Director of the Nexus Program, “National Geographic — Still Relevant After Wayfair?“, 2020
- Brian Hamer, Counsel, “States Should Embrace GILTI or Pursue and Alternative Path to Fairness,” 2019
- Helen Hecht, Uniformity Counsel, “Fifty Years of Uniformity Efforts – The Not-So-Obvious Lessons,” 2019
- Richard Cram, Director of the Nexus Program, “No Shade for Cloud Computing Income Under P.L. 86-272”, 2018
- Brian Hamer, Counsel, “Authority of states to collect taxes from foreign sellers”, 2018
- Elliott Dubin, Director of Policy Research and Parker Armstrong, Policy Research Intern, “Trends in State and Local Government Finances, 1967 to 2017”, 2018
- Helen Hecht and Lila Disque, “Government Contributions to Capital—The Known and the Unknown”, 2018
- Elliott Dubin, Director of Policy Research, “Current Economic Conditions of States”, 2018
- Helen Hecht and Lila Disque, “Partnership Taxation – A State Tax Administrator’s Perspective”, 2017
- Richard Cram, Director of the Nexus Program, “No Double Taxation Risk for CAT: Crutchfield Got It Right”, 2017
- Richard Cram, Director of the Nexus Program, “Dissociation — A Valid Transactional Nexus Argument?”, 2017
- Helen Hecht and Lila Disque, “DMA v. Brohl—Is It Time to Stop Fighting the Last War”, 2016
- Elliott Dubin, Director of Policy Research and Trevor Ahouse, Policy Research Intern, “Trends in State and Local Finances: 1960 to 2015”, 2016
- Joann Weiner, John Alvarino, Elliott Dubin, and Amelia Wang, “The CCCTB, Brexit, and Unitary Taxation: Recent Developments in Corporate Tax Policies in the European Union and in the U.S. States”, 2016
- Helen Hecht and Lila Disque, “Direct Marketing Association and the Overture to Overturn Quill”, 2015
Multistate Tax Commission Review
A Journal on State Taxation of Multijurisdictional Commerce
News and Views
News and Views was a periodic publication announcing special events and occurrences that was produced by the Commission in the late 1990s. While it is no longer being produced, some issues are available here for reference.
| 2000 July 17, 2000 | 1999 March 31, 1999April 12, 1999August 9, 1999 | 1998 February 17, 1998July 13, 1998September 28, 1998October 7, 1998 |
| Corporate Tax ShelteringA Report showing Corporate Tax Sheltering Linked to as Much as $12.4 Billion in Lost State Tax RevenuesJuly 15, 2003 – Press Release on MTC ReportJuly 15, 2003 – Report from the Multistate Tax CommissionMay 11, 2004 – Press Release – MTC on HR3220May 13, 2004 – MTC Statement on HR3220September 26, 2005 – NGA on the Impact of HR1956Executive Summary Full ReportJuly 25, 2006 – Dan R. Bucks Testimony on S.2721 |
Internet Tax Moratorium Revenue Impact
MTC Study on the Impact of Internet Tax Moratorium on State and Local Revenues
- September 24, 2003 – News Release
- September 24, 2003 – Report from the Multistate Tax Commission
Federalism at Risk
A National Inquiry and Dialogue on the Status of State and Local Tax Systems and the Future of Federalism
To obtain hard copies, please call 202-650-0300 or email your request to mtc@mtc.gov.