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...
Alabama v. CSX
On November 9, 2018, the MTC filed an amicus brief in the United States Supreme Court supporting Alabama’s petition for writ of certiorari in Alabama v. CSX. The MTC encouraged the court to grant the petition in order to clarify its previous holdings in the case,...
ABA Tax Section Reports on Implications on State and Local Taxes from the Federal Tax Cuts and Jobs
On November 9, 2018, the American Bar Association’s Section of Taxation submitted a series of reports on the implications on state and local taxes from the Federal Tax Cuts and Jobs Act of 2017. The reports were prepared by the Tax Section’s State and Local Taxes...
Washington v. Cougar Den
On August 16, 2018, the Multistate Tax Commission and Federation of Tax Administrators jointly filed an amicus brief in the U.S. Supreme Court in Washington v. Cougar Den. On its surface, the case concerns the rules of construction applicable to Native American...
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