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...
Commission Files Brief in Supreme Court DMA v. Brohl
On November 7, the Commission filed an amicus brief in the United States Supreme Court, supporting Colorado’s cross-petition in DMA v. Brohl. The Direct Marketing Association (DMA) is appealing the Tenth Circuit’s decision that Colorado’s sales and use tax notice...
Trends in State and Local Finances: 1960 to 2015
Elliott Dubin and former policy research intern Trevor Ahouse of the MTC are featured in the Journal of Multistate Taxation and Incentives. Trevor Ahouse is a student at Bloomsburg University. The report examines longer-term trends in state and local government...
MTC Analysis of Online Sales Simplification Act of 2016
On August 25th, U.S. Rep. Bob Goodlatte released a draft of federal legislation, the Online Sales Simplification Act of 2016, that would require remote sellers, as defined, to collect and report sales tax to a single state where the seller’s affiliated group has...
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