The Multistate Tax Commission is an intergovernmental state tax agency working on behalf of states and taxpayers to facilitate the equitable and efficient administration of state tax laws that apply to multistate and multinational enterprises. Created by the Multistate Tax Compact, the Commission is charged by this law with:
- Facilitating the proper determination of State and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes;
- Promoting uniformity or compatibility in significant components of tax systems;
- Facilitating taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration;
- Avoiding duplicative taxation.
The commission was created in 1967 as an effort by states to protect their tax authority in the face of previous proposals to transfer the writing of key features of state tax laws from the state legislature. For that reason, the Commission has been a voice for preserving the authority of states to determine their own tax policy within the limits of the U.S. Constitution.
The Commission’s headquarters office is located at 444 N. Capitol Street NW, Suite 425, Washington, DC 20001. The Commission’s Executive Director is Gregory S. Matson.
The Multistate Tax Commission is an intergovernmental state tax agency whose mission is to achieve fairness by promoting compliance and consistent tax policy and practice, and to preserve the sovereignty of state and local governments over their tax systems.
- Share our expertise with members and stakeholders
- Develop and leverage shared resources among states to maximize return
- Engage federal, state, and local governments and taxpayers
- Provide the highest quality legal, policy, and compliance services
- Provide superior support and training
- Invite the participation of all stakeholders
- Act openly and transparently
- Conduct all activities according to the highest ethical standards
- Promote the authority of state and local governments to determine their own tax policies and administer their own tax systems
- Assist Congress to maintain a balance between states’ sovereign powers and the role of the federal government in regulating interstate commerce
- Pursue uniformity of tax policy and practices by tax jurisdictions
- Stand up for the equitable treatment of taxpayers
- Support taxpayer accountability
By 2019, MTC will be recognized as:
- The “gold standard” for tax policy development
- The primary authority for the public and public officials on issues of state and local tax uniformity and fairness
- The leading resource for ensuring equitable tax compliance