News & Information
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...
Foreign Commerce Clause Discrimination: Revisiting Kraft after Wayfair
In his article published earlier this year in Baylor Law Review, Michael Fatale explores the import of the U.S. Supreme Court’s decision in Kraft General Foods, Inc., v. Iowa Department of Revenue and Finance in light of the federal tax changes popularly referred...
National Geographic — Still Relevant After Wayfair?
In this article, Richard Cram, MTC Director of the National Nexus Program, argues that the decision in South Dakota v. Wayfair, which overturned the physical presence requirement in Quill v. North Dakota and National Bellas Hess v. Illinois, did not disturb the...
Wayfair, What’s Fair, and Undue Burden
Michael Fatale, deputy general counsel at the Massachusetts Department of Revenue and adjunct professor at Boston College Law School, discusses the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018). After revisiting the Supreme...
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