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’s Annual Legislative Day a Success
Last month, state tax administrators participating in the Commission’s annual legislative day availed themselves of an opportunity to present their issues and concerns to their state’s congressional representatives and senators, including Montana’s Department of...
Georgetown Law Offers State & Local Tax Certificate Program
State and Local Taxation (SALT) is an area of practice that offers promising career opportunities in major accounting firms, state and local revenue departments, and law firms. Georgetown's SALT curriculum covers the principal sources of state revenue as well as...
MTC Review Available Online
This issue contains three articles written by current MTC staff members and by former policy research interns. The first, “The Überexpert,” is by Harold Jennings, senior audit supervisor, and Robert Schauer, computer audit specialist. “An Analysis of Business to...
Report on the National Nexus Program Online-Marketplace Seller Voluntary Disclosure Initiative
The Multistate Tax Commission’s National Nexus Program (NNP) was created by and is composed of member states. One of the chief stated purposes of the NNP is to encourage and facilitate compliance with nexus law by those engaged in interstate commerce. To further...
C. A. Daw Recipient of the 2014 Paull Mines Award
Michael T. Fatale Receives 2012 Paull Mines Award Michael T. Fatale, Chief, Rulings & Regulations Bureau, Massachusetts Department of Revenue, was awarded the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence at the annual meeting of...
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