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...
MTC Responds to OECD Public Consultation Document
The Multistate Tax Commission responded to the public consultation document that asks for comment on the Organisation for Economic Co-operation and Development (OECD) (2020), Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Item III -...
MTC Annual Conference & Committee Meetings
The Commission’s 2014 Annual Conference and Committee Meetings are being held on July 28 – 31, 2014 in Albuquerque, New Mexico. Registration is required for those attending the Wednesday, July 30 conference and strongly encouraged for anyone attending any of the...
The Commission has Approved Two Uniformity Proposals for Recommendation to the States
The first proposal approved by the Commission is an alternative Model Statute for Combined Reporting following the Finnigan method. This is the method that states are moving toward—which treats the unitary group as a single taxpayer. The second proposal includes...
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