Research, Presentations, and Publications
Under the Multistate Tax Compact, the Commission is granted the authority to, among other things, “study state and local tax systems and particular types of state and local taxes.” The Commission’s members and staff perform this function in various ways, through the Commission’s committees, through training and conferences, and by researching and publishing reports.
Archived here are some of the reports, presentations, articles, and other information produced as part of this process.
- Brian Hamer, Counsel, “In the Wake of the MTC’s P.L. 86-272 Project – August 2022
- A Comparrison of MTC Model Mobile Workforce Proposal with Other Proprosals – November 2021
- Brian Hamer, Counsel, “An Insider’s View of the MTC’s P.L. 86-272 Project,” 2021
- Richard Cram, Director of the Nexus Program, “Illinois Partial Merger of Sales and Use Tax: Partly a Good Idea,” 2020
- Richard Cram, Director of the Nexus Program, “No More Dilworth Formalism After Wayfair,” 2020
- Richard Cram, Director of the Nexus Program, “National Geographic — Still Relevant After Wayfair?“, 2020
- Brian Hamer, Counsel, “States Should Embrace GILTI or Pursue and Alternative Path to Fairness,” 2019
- Helen Hecht, Uniformity Counsel, “Fifty Years of Uniformity Efforts – The Not-So-Obvious Lessons,” 2019
- Richard Cram, Director of the Nexus Program, “No Shade for Cloud Computing Income Under P.L. 86-272”, 2018
- Brian Hamer, Counsel, “Authority of states to collect taxes from foreign sellers”, 2018
- Elliott Dubin, Director of Policy Research and Parker Armstrong, Policy Research Intern, “Trends in State and Local Government Finances, 1967 to 2017”, 2018
- Helen Hecht and Lila Disque, “Government Contributions to Capital—The Known and the Unknown”, 2018
- Elliott Dubin, Director of Policy Research, “Current Economic Conditions of States”, 2018
- Helen Hecht and Lila Disque, “Partnership Taxation – A State Tax Administrator’s Perspective”, 2017
- Richard Cram, Director of the Nexus Program, “No Double Taxation Risk for CAT: Crutchfield Got It Right”, 2017
- Richard Cram, Director of the Nexus Program, “Dissociation — A Valid Transactional Nexus Argument?”, 2017
- Helen Hecht and Lila Disque, “DMA v. Brohl—Is It Time to Stop Fighting the Last War”, 2016
- Elliott Dubin, Director of Policy Research and Trevor Ahouse, Policy Research Intern, “Trends in State and Local Finances: 1960 to 2015”, 2016
- Joann Weiner, John Alvarino, Elliott Dubin, and Amelia Wang, “The CCCTB, Brexit, and Unitary Taxation: Recent Developments in Corporate Tax Policies in the European Union and in the U.S. States”, 2016
- Helen Hecht and Lila Disque, “Direct Marketing Association and the Overture to Overturn Quill”, 2015
Multistate Tax Commission Review
A Journal on State Taxation of Multijurisdictional Commerce
News and Views
News and Views was a periodic publication announcing special events and occurrences that was produced by the Commission in the late 1990s. While it is no longer being produced, some issues are available here for reference.
July 17, 2000
NV 2000-1
July 17, 2000
OHIO AND PENNSYLVANIA TO ACCEPT MULTIJURISDICTIONAL CERTIFICATE;
MARYLAND ADDS WEBSITE INFORMATION
TO: State Tax Administrators & Alternates, Audit & Uniformity Committee Members, and State Tax Press
The States of Ohio and Pennsylvania, both MTC Associate Member States, recently have approved the use of the Sales and Use Tax Certificate-Multijurisdiction for appropriate sales for resale. The addition of these two States brings to thirty-eight the number of States accepting the Certificate. Also, Maryland has revised its footnote to advise users of the availability of online verification of registration, exemption and direct pay numbers. Ohio and Pennsylvania will be listed on the Certificate with the following conditional footnotes:
Ohio (footnote 26)
A. The buyer must specify which one of the reasons for exemption on the certificate applies, this may be done by circling or underlining the appropriate reason or writing it on the form above the state registration section. Failure to specify the exemption reason will, on audit, result in disallowance of the certificate.
B. In order to be valid, the buyer must sign and deliver the certificate to the seller before or during the period for filing the return.
Pennsylvania (footnote 27)
This certificate is not valid as an exemption certificate. It is valid as a resale certificate only if it contains the purchaser’s Pennsylvania Sales and Use Tax eight-digit license number, subject to the provisions of 61 PA Code §32.3.
An additional revision will be made to add the following sentence to Maryland’s footnote 10: “Maryland registration, exemption and direct pay numbers may be verified on the website of the Comptroller of the Treasury at www.marylandtaxes.com.”
March 31, 1999
STATES OF LOUISIANA AND OREGON JOIN NATIONAL NEXUS PROGRAM
TO: State Tax Administrators, Alternates, Nexus Committee Members, and State Tax Press
The States of Louisiana and Oregon have joined the Multistate Tax Commission National Nexus Program, thereby bringing the total to 39 Nexus Program member States. The National Nexus Program administers an innovative voluntary disclosure program whereby non-filers may contact the National Nexus Program to work out a multistate disclosure agreement. The following is a list of all current members of the National Nexus Program:
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
District of Columbia
Florida
Hawaii
Idaho
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Montana
Nebraska
New Hampshire
New Jersey
New Mexico
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Rhode Island
South Carolina
South Dakota
Texas
Utah
Washington
Wyoming
Wisconsin
April 12, 1999
NORTH CAROLINA BECOMES 36TH STATE TO ACCEPT MULTIJURISDICTIONAL CERTIFICATE;
NEW MEXICO REVISES ACCEPTANCE STATEMENT
TO: State Tax Administrators, Alternates, Audit & Uniformity Committees and State Tax Press
The State of North Carolina, an MTC Associate Member State, recently approved the use of the Sales and Use Tax Certificate-Multijurisdiction for appropriate sales for resale. Now, thirty-six States accept the Certificate for sales of tangible personal property or services or both. The acceptance of the Certificate by an overwhelming majority of sales tax States represents a successful simplification initiative by the States.
North Carolina’s addition to the certificate will be accompanied by a note clarifying the circumstances under which the Certificate will not be considered valid for North Carolina purposes. The new note reads as follows:
This Certificate is not valid as an exemption certificate or if signed by a person such as a contractor who intends to use the property. Its use is subject to G.S. 105-164.28 and any administrative rules or directives pertaining to resale certificates.
The Certificate also has been revised to reflect New Mexico’s recent amendment of its regulation 3 NMAC 2.43.1.13 modifying the State’s conditional acceptance of the Certificate as a nontaxable transaction certificate. The revised note provides:
For transactions occurring on or after July 1, 1998, New Mexico will accept this certificate in lieu of a New Mexico nontaxable transaction certificate and as evidence of the deductibility of a sale of tangible personal property provided:
a) this certificate was not issued by the State of New Mexico;
b) the buyer is not required to be registered in New Mexico; and
c) the buyer is purchasing tangible personal property for resale or incorporation as an ingredient or component part into a manufactured product.
A copy of the revised multijurisdictional resale certificate is available here.
August 9, 1999
HAWAII REVISES STATEMENT ON MULTIJURISDICTIONAL RESALE CERTIFICATE
TO: State Tax Administrators, Alternates, Audit & Uniformity Committees and State Tax Press
The Hawaii Department of Taxation has advised the MTC of revisions to its statement on the Uniform Sales & Use Tax Certificate-Multijurisdiction. A recent amendment of Hawaii’s general excise tax law provides a general excise tax exemption for the sale of tangible personal property that is imported into Hawaii from a foreign or domestic source to a licensed taxpayer for subsequent resale at wholesale. (See Section 237-29.55, Hawaii Revised Statutes.) The exemption applies only to the initial sale of imported tangible personal property to a licensed taxpayer for resale at wholesale and does not apply to subsequent wholesale sales. The Department of Taxation has decided that a seller seeking to claim this exemption may accept the MTC Uniform Sales & Use Tax Certificate-Multijurisdiction, in lieu of Hawaii Form G-17 (resale certificate).
The Department of Taxation has revised Footnote 7 on the multijurisdictional resale certificate to read as follows:
Hawaii allows this certificate to be used by the seller to claim a lower general excise tax rate or no general excise tax, rather than the buyer claiming an exemption. The no tax situation occurs when the purchaser of imported goods certifies to the seller, who originally imported the goods into Hawaii, that the purchaser will resell the imported goods at wholesale. If the lower rate or no tax does not in fact apply to the sale, the purchaser is liable to pay the seller the additional tax imposed. See Hawaii Dept. of Taxation Tax Information Release No. 93-5, November 10, 1993, and Tax Information Release No. 98-8, October 30 1998.
A copy of the revised multijurisdictional resale certificate is available here
February 17, 1998
NV 98-1
February 17, 1998
CONNECTICUT JOINS MTC UNIFORM EXEMPTION CERTIFICATE;
Kansas, South Carolina, Vermont, and Wisconsin Also Relax Limitations on Acceptance
TO: State Tax Practitioners, Corporate Tax Managers, and Interested State Officials
Connecticut recently became the 32nd State to indicate its acceptance of the Multistate Tax Commission’s “Uniform Sales and Use Tax Certificate–Multijurisdiction” as a valid resale certificate under its laws and regulations. (The conditions governing Connecticut’s acceptance are stated on the Certificate). As a result of Connecticut’s action, 32 of the 45 States with sales taxes now accept the certificate under certain conditions. Last August, in response to an initiative of the Tax Executives Institute, the Commission modified the certificate to permit its use to claim a resale exemption for the purchase of services for resale. A new version of the certificate adding Connecticut is dated 1/12/98; it replaces the version dated 8/1/97. An electronic copy of the current version of the Certificate is posted in Adobe Acrobat format on the Commission’s World Wide Web site here. A free hard copy, which may be reproduced, may also be requested from the MTC Publications Coordinator at 202-624-8699. The Certificate is intended to be self-explanatory and lists the States that have indicated to the Commission their acceptance of it, together with any conditions on such acceptance. After the Certificate is reviewed, questions concerning it may be directed to MTC Counsel René Blocker at 202-624-8699.
The new version of the Certificate also includes changes to the conditions governing the acceptance of the form in Kansas, South Carolina, Vermont, and Wisconsin. Kansas has removed in its entirety the footnote regarding the scope of the duties that vendors must exercise in order to accept the Certificate in good faith; South Carolina and Vermont have clarified that the Certificate may, in fact, be used in those States to claim a resale exemption for the sale of services for resale. Wisconsin slightly modified language contained in a footnote, removing language indicating that to claim a resale exemption, the product must be resold in the same form as purchased.
The Multistate Tax Commission is continuing to work with the Tax Executives Institute to encourage the remaining States not accepting the Uniform Exemption Certificate to begin doing so. It invites these States to study the Uniform Certificate and consider whether their existing laws and regulations would permit its acceptance or consider possible modification of those laws.
July 13, 1998
NV 98-2
July 13, 1998
MTC ANNOUNCES NEW NATIONAL NEXUS PROGRAM DIRECTOR
TO: State Tax Administrators, Alternates, Nexus Committee Members, Audit Committee Members, Litigation Committee Members, Uniformity Committee Members and State Tax Press
Dan Bucks, Executive Director of the Multistate Tax Commission (MTC), announced today the appointment of Sheldon H. Laskin, as the new Director of the National Nexus Program.
Mr. Laskin comes to the Commission from the State of Maryland, where he served as an Assistant Attorney General since 1990.
“Sheldon Laskin brings to the National Nexus Program a great depth of experience in state taxation as well as a broad background in other areas of the law,” Bucks stated. He noted that Mr. Laskin has argued and won a case before the United States Supreme Court, Burnett v. Grattan.
Serving the State of Maryland, Mr. Laskin dealt with a variety of tax issues including nexus. He was the lead attorney in developing and implementing an ongoing case to establish that an out-of-state furniture company has sufficient nexus with Maryland to require it to collect that State’s sales and use tax.
Prior to joining the Maryland Attorney General’s office, Mr. Laskin was in private practice. He also served on the staff of the U.S. Equal Employment Opportunities Commission and the Florida Rural Legal Services.
Bucks also expressed his appreciation to Kathleen Stewart, MTC Nexus Committee Chair and Minnesota Corporate Tax Director, and Roxanne Bland, MTC Counsel, for assisting with the selection process that led to the appointment of Mr. Laskin.
Sheldon Laskin began his service as National Nexus Program Director Monday, July 13, 1998.
September 28, 1998
NV 98-3
September 28, 1998
STATE OF OKLAHOMA JOINS NATIONAL NEXUS PROGRAM
TO: State Tax Administrators, Alternates, Nexus Committee Members, and State Tax Press
The State of Oklahoma has become the 37th State to join the Multistate Tax Commission National Nexus Program. The National Nexus Program administers an innovative voluntary disclosure program whereby non-filers may contact the National Nexus Program to work out a multistate disclosure agreement. The following is a list of all current members of the National Nexus Program:
| ALABAMA | KENTUCKY | NORTH DAKOTA |
| ALASKA | MAINE | OHIO |
| ARIZONA | MARYLAND | OKLAHOMA |
| ARKANSAS | MASSACHUSETTS | RHODE ISLAND |
| CALIFORNIA | MICHIGAN | SOUTH CAROLINA |
| COLORADO | MINNESOTA | SOUTH DAKOTA |
| CONNECTICUT | MISSOURI | TEXAS |
| DISTRICT OF COLUMBIA | MONTANA | UTAH |
| FLORIDA | NEBRASKA | WASHINGTON |
| HAWAII | NEW HAMPSHIRE | WEST VIRGINIA |
| IDAHO | NEW JERSEY | WISCONSIN |
| IOWA | NEW MEXICO | |
| KANSAS | NORTH CAROLINA |
October 7, 1998
NV 98-4
October 7, 1998
FLORIDA, KENTUCKY & ARIZONA TO ACCEPT MULTIJURISDICTIONAL CERTIFICATE
TO: State Tax Administrators, Alternates, Audit & Uniformity Committees and State Tax Press
The State of Florida, an MTC Sovereign Member State, joins two other states in authorizing acceptance of the “Uniform Sales and Use Tax Certificate—Multijurisdiction.” Kentucky, an MTC Associate Member State and Arizona also have authorized the use of the certificate. This brings the total number of States accepting the multijurisdictional resale certificate for either sales of tangible goods or sales of services or both to thirty-five (35). Arizona, Florida and Kentucky will be listed on the certificate with the following conditions:
Arizona: This certificate is not valid as an exemption certificate. This certificate is for use when making sales of tangible personal property for resale in the ordinary course of business, pursuant to A.R.S. §42-1328, Burden of proving sale not at retail.
Florida: This certificate is not valid as an exemption certificate. It is valid as a resale certificate only if it contains the purchaser’s Florida sales and use tax registration number. A purchaser cannot extend this certificate to sellers for transactions occurring prior to the date of the purchaser’s registration in Florida. The effective date of the purchaser’s registration in Florida must be noted on the face of the certificate.
Kentucky: 1). Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of a taxable service. 2). This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to the provisions of Kentucky Revised Statute 139.270 (Good Faith). 3). The use of this certificate by the purchaser constitutes the issuance of a blanket certificate in accordance with Kentucky Administrative Regulation 103 KAR 31:111.
Multistate taxpayers have indicated this certificate is a convenient item that facilitates their compliance with State tax laws.
Corporate Tax ShelteringA Report showing Corporate Tax Sheltering Linked to as Much as $12.4 Billion in Lost State Tax Revenues
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Internet Tax Moratorium Revenue Impact
MTC Study on the Impact of Internet Tax Moratorium on State and Local Revenues
- September 24, 2003 – News Release
- September 24, 2003 – Report from the Multistate Tax Commission
Federalism at Risk
A National Inquiry and Dialogue on the Status of State and Local Tax Systems and the Future of Federalism
To obtain hard copies, please call 202-650-0300 or email your request to mtc@mtc.gov.