News & Information
Credits: Cure for Use Tax Apportionment
Ellingson Drainage v. South Dakota - In this article published September 16, 2024 in Tax Analysts Tax Notes State, MTC National Nexus Program Director Richard Cram examines the South Dakota Supreme Courtʹs decision in Ellingson Drainage upholding the Department’s...
TCJA Effects on State Taxes
In this article recently published in Tax Notes State, MTC Senior Counsel Bruce Fort argues that the states need to re-evaluate their policies regarding conformity to the TCJA to ensure that domestic and multinational companies are being taxed on an equal basis....
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...
80/20 Exclusion Is a Bad Idea for States
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...
A Tale of Two Cities
Bruce Fort is Senior Counsel to the Multistate Tax Commission. In this A Tale of Two Cities (PDF) 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...
MTC Sends Letter on Goodlatte’s Draft Hybrid Origin-Sourcing Bill
The Commission sent a letter to U.S. House Judiciary Committee Chair Bob Goodlatte, R-Va., on his draft hybrid origin-sourcing alternative to the Marketplace Fairness Act. The Chair of the Commission, Alabama Commissioner of Revnue Julie Magee, highlighted...
MTC Files Amicus Brief in Alabama’s CSX Case
The Commission filed an amicus brief with the U.S. Supreme Court in Alabama Dept. of Revenue, et al. v. CSX Transportation, Inc. supporting Alabama’s imposition of sales and use tax on rail carriers’ diesel purchases while exempting those who use roads or waterways...
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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