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...
Trends in State and Local Finances: 1967 to 2017
Elliott Dubin and former policy research intern Parker Armstrong of the MTC examines longer-term trends in state and local government fiscal conditions and highlights the changes in spending and revenues over a 50-plus year period. You can read the brief by...
MTC Files Amicus Brief in FTB v. Hyatt
he Commission has filed an amicus brief supporting the California Franchise Tax Board in its petition to the U.S. Supreme Court in the Hyatt case. The petition asks the Court to overturn an earlier decision, Nevada v. Hall, that permits state tax agencies and...
MTC Files Amicus Brief on the Merits in South Dakota Wayfair Case
The Commission has filed an amicus brief in support of South Dakota in its Supreme Court case seeking to overturn Quill v. North Dakota. The MTC’s brief in South Dakota v. Wayfair asks the court to overturn the physical presence standard under its dormant commerce...
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