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.

Santa Fe Natural Tobacco Co. v. Dept. of Revenue

The Multistate Tax Commission has filed an amicus brief with the Oregon Tax Court in Santa Fe Natural Tobacco Co. v. Dept. of Revenue.  This case considers whether in-state activities conducted by an independent contractor pursuant to a contract with an out-of-state seller negates the seller’s P.L. 86-272 income tax immunity.  The Commission’s brief, filed in support of the Oregon Department of Revenue, sets forth the legislative history of P.L. 86-272 and Congress’s narrow intent when enacting the statute.  The brief also describes U.S. Supreme Court preemption jurisprudence, which provides that federal preemptions should be narrowly construed and that courts should not interpret federal statutes to preempt state taxing powers unless that is the clear and manifest purpose of Congress.

You can read the brief by clicking here .



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