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.

Uniformity Developments

Information Contained on this Page

This page is intended to provide recent information about state consideration or adoption of models or other uniformity guidance recommended by the Multistate Tax Commission, including important related developments, such as court cases. It is not intended to provide an exhaustive resource on state adoption of MTC models nor should the information contained here be relied upon as tax advice by taxpayers or practitioners. Note that state laws may use specific terms and definitions that require that model language or guidance be modified or restated. Also, states may choose to adopt only portions of any MTC model or guidance, may address specific issues, or may omit or vary one or more separate provisions.



Factor Presence Nexus and the Statement of Information Concerning Practices of the MTC and Supporting States Under Public Law 86-272

At its annual meeting on August 3, 2022 in Anchorage Alaska, the Multistate Tax Commission adopted resolution 2022A recommending that states that choose to follow the 2021 proposed revisions to the Statement of Information Concerning Practices of the MTC and Supporting States Under P.L. 86-272 (“Revisions to Statement on P.L. 86-272”) also adopt the MTC’s Model Factor Presence Nexus Standard for Business Activity Taxes.

States that have adopted a version of the MTC Factor Presence Nexus Standard  for corporate or business activity tax as of September 1, 2022 are:

  • Alabama – Ala. Code  §40-18-31.2
  • California – Cal. Rev. & Tax. Cd.  §23101(b)
  • Colorado – Colo. Rev. Stat.  §39-22-301(1)(d)(I)
  • Hawaii – Haw. Rev. Stat.  §235-4.2
  • Massachusetts – Mass. Regs. Code 830 CMR §63.39.1(3)(d)
  • Maine – Me. Rev. Stat. Ann. 36  §5200-B(1)
  • Michigan – Mich. Comp. Laws Ann.  §206.621(1)
  • New York – N.Y. Tax Law  §209(1)
  • Ohio – (for the Commercial Activity Tax) – Ohio Rev. Code Ann.  §5751.01(I)
  • Pennsylvania – Pa. Stat. Ann. 72  §7402(a)
  • Tennessee – Tenn. Code Ann.  §67-4-2004(49)
  • Texas – (for the Franchise Tax) Tex. Admin. Code 34  §3.591(e)

States that have indicated they are considering or will follow the Revisions to the Statement on P.L. 86-272 as of September 1, 2022 are:

  • California – Franchise Tax Board Publication 1050  (Application and Interpretation of Public Law 86-272), May 2022 (available here)
  • New York – Dept of Taxation and Finance corporate tax reform draft regulations.  See Section 1-2.10  (Foreign corporations – Public Law 86-272), August 2022 (available here).

Article: “An Insider’s View of the MTC’s P.L. 86-272 Project”, pdf icon  Brian Hamer, Tax Notes State, Mar. 22, 2021
Article: “In the Wake of the MTC’s P.L. 86-272 Project” , pdf icon Brian Hamer, Tax Notes State, Aug. 8, 2022

Reporting State Taxes on Federal Adjustments from Centralized Partnership Audits

See the model Model Uniform Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments.

Also see the Archives page for this model which contains a short video explanation of the mode.