MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Information Concerning Practices of the Multistate Tax Commission and Supporting States Under Public Law 86-272

Sets out the consensus view of adopting states on the interpretation and application of the federal statute to particular, common factual scenarios, updated as necessary to reflect changes in business practices and any judicial authorities. The purpose of the statement is to provide notice to taxpayers of the position taken by the state administrative agency. The 2021 revisions address activities conducted via the Internet.

Original – 1986

Revised – 1994

Revised 2001

Revised 2021

Adopted Model

Statement of Information Concerning Practices of the Multistate Tax Commission and Supporting States Under Public Law 86-272

  • Revised 2021 (PDF)
  • Revised 2001 (PDF)
Document Library

2021 Resolution Adopting Statement (PDF)

Archive Page for 2021 Revision

Hearing Officer Report – 2001 (PDF)

Hearing Officer Report – 1994 (PDF)

State Reports Regarding State Adoption – 1996 (PDF)

State Reports Regarding State Adoption – 2013 (PDF)