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.

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...

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Pepsi Tax Case Shows…

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...

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A tale article

A Tale of Two Cities

Bruce Fort is Senior Counsel to the Multistate Tax Commission. In this article, originally published in Law 360’s State and Local newsletter on March 28 and 29, 2023, Fort describes two recent appellate decisions that took very different approaches to construing...

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A tale article

Commission’s Annual Legislative Day a Success

Last month, state tax administrators participating in the Commission’s annual legislative day availed themselves of an opportunity to present their issues and concerns to their state’s congressional representatives and senators, including Montana’s Department of...

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MTC Review Available Online

This issue contains three articles written by current MTC staff members and by former policy research interns.  The first, “The Überexpert,” is by Harold Jennings, senior audit supervisor, and Robert Schauer, computer audit specialist. “An Analysis of Business to...

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C. A. Daw Recipient of the 2014 Paull Mines Award

Michael T. Fatale Receives 2012 Paull Mines Award  Michael T. Fatale, Chief, Rulings & Regulations Bureau, Massachusetts Department of Revenue, was awarded the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence at the annual meeting of...

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MTC Files Brief in Comptroller of Maryland v. Wynne

On August 5, 2014, the Commission filed an amicus brief with the U.S. Supreme Court in Comptroller of Maryland v. Wynne, arguing that Maryland should not be required to provide a credit for taxes paid by residents to other states against the tax those residents owe...

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FTA Seeks General Counsel/Legislative Director

The Federation of Tax Administrators (FTA) is seeking a person who can serve as both general counsel and legislative director.  FTA provides tax administration-related services to the tax agencies of the 50 states, D.C, New York City and Philadelphia.  Get details...

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