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...
Noell Industries, Inc. v. Idaho State Tax Commission
The Multistate Tax Commission has filed an amicus brief urging the U.S. Supreme Court to review the Idaho Supreme Court's decision in Noell Industries, Inc. v. Idaho State Tax Commission, 470 P.3d 1176 (Idaho 2020). In its decision, the Idaho Supreme Court held...
Hearing Officer Report on Proposed Recommended Amendments to Model Multistate Tax Compact Article IV
In December, 2012, the Multistate Tax Commission Executive Committee approved a public hearing for proposed amendments to Article IV [UDITPA] of the model Multistate Tax Compact. Public Hearing was conducted in March, 2013 by Hearing Officer Professor Richard Pomp,...
Georgetown University Law Center Partners with MTC
Important: April 1, 2021 is the deadline to qualify for the tuition discount now available through the MTC for state and local tax government lawyers and qualified tax professionals (“government employees”) applying for Fall 2021 admission to the Georgetown...
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