News & Information
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...
Commission Files Amicus Brief in Gillette Case
On October 21, 2013, the Commission filed its amicus curiae brief on the merits in support of California in Gillette v. California Franchise Tax Board now pending at the California Supreme Court. In the brief, the Commission argues that California law may vary...
VAS Holdings v. Commonwealth
Bruce Fort is Senior Counsel to the Multistate Tax Commission. The views expressed herein are his and those of his legal colleagues at the MTC. They do not necessarily reflect the views of the Multistate Tax Commission or its member states. Would-Be Privateers...
Mobile Workforce Proposals – A Comparison – November 2021 Update
In 2011, the MTC developed model legislation addressing the issue of workers temporarily in the state for short time-periods (“mobile workers”). This was a response to federal legislation that would have preempted state law and which contained provisions that would...
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