Programs & Committees
The Commission works to achieve the goals of preserving federalism and tax fairness through a comprehensive range of activities that includes:
- Developing recommended uniform state tax policies with respect to interstate commerce.
- Encouraging compliance with tax laws and consistency in enforcement through the Joint Audit and National Nexus Programs.
- Training and education in complex multistate tax issues.
- Supporting states engaged in major and “cutting edge” tax litigation through amicus briefs and technical assistance.
- Advocacy of State interests in the field of multistate taxation to Congress and the Executive branch.
- The Alternative Dispute Resolution (ADR) program to respond to cases of alleged duplicate taxation of a taxpayer by two or more states.
The Executive Committee is the primary policy and administrative decision-making body of the MTC when the full Commission does not meet. The Executive Committee meets quarterly and is comprised of the Commission Chair, Vice-Chair, Treasurer, and four elected members. Compact members attending Executive Committee meetings may also participate and vote on matters before the committee.
The Uniformity Committee develops recommendations for uniform laws, regulations and administrative practices for corporate income, sales and use, and other major business taxes. This committee does critical work to help the Commission achieve its objective of encouraging uniform taxation of multistate business activity.
- Income & Franchise Tax Subcommittee
- Sales & Use Tax Subcommittee
The Litigation Committee provides a forum for state tax attorneys to exchange information on current state tax matters, to participate in training on legal and tax matters customized to meet the needs of public sector attorneys and to encourage appropriate jurisprudence in the fields of state taxation, sovereignty and administration.
The Nexus Committee advises on the operation of the MTC National Nexus Program. It also serves as a forum for the exchange of information on nexus-related issues.
The Audit Committee guides the Commission’s Joint Audit Program. It also serves as a forum for exchanging information on multistate audit issues.
The members of the Audit Committee are designees of only those states participating in the Audit Program. Other states may request observer status at a specific Audit Committee meeting to explore potential participation in the program, provided that those other states have an appropriate exchange of information agreement with a state participating in the program.
State Intercompany Transactions Advisory Service [Note: This committee was dissolved in November 2022]
The Multistate Tax Commission (MTC) SITAS Committee (formerly the Arm’s Length Adjustment Service Committee) was formed under authority of Article VI.2. of the Multistate Tax Compact and bylaw 6(b). The SITAS Committee provides support to states seeking to address tax base erosion of income based taxes due to inter-company transactions.
The Multistate Tax Commission (MTC) Strategic Planning Committee was formed under authority of Article VI.2. of the Multistate Tax Compact and bylaw 6(b). The primary purpose of the Strategic Planning Committee is to oversee MTC strategic planning and implementation processes. The committee provides insight on short-term and long-term strategies to achieve the mission, vision, and goals of the MTC. Committee members are not directly responsible for managing project activities, but provide support and guidance to those who do.
Technology Committee [Note: This committee was dissolved and its activities suspended indefinitely in June 2011]
The Committee on Technology advises the Multistate Tax Commission on cost-effective applications of automated systems to assist the Member States of the Commission in further advancing the Multistate Tax Compact’s purposes of fairness, taxpayer convenience and compliance, and uniformity.