2016 December Committee Meetings

The Audit Committee, Nexus Committee, Uniformity Committee, Strategic Planning Steering Committee and Executive Committee will be meeting in Houston, Texas.  Visit our Schedule of Events webpage for additional details.

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2017 March Committee Meetings

The Audit Committee, Nexus Committee, Uniformity Committee and Litigation Committee will be meeting in San Diego, California.

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Commission Files Brief in Supreme Court

DMA161106.jpgOn 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 and reporting statute did not discriminate against interstate commerce.  The Commission brief supports Colorado’s position that, if the court grants review based on DMA’s discrimination claim, it should also take the opportunity to reconsider Quill v. North Dakota.  This case is unusually well-suited for this purpose because Quill has already been invoked and analyzed extensively in the lower court proceedings; the current situation demonstrates the convoluted efforts necessary to collect use tax; and the case is unlikely to give rise to retroactive tax liability.

The Commission also emphasized the ways in which the Quill physical presence standard has proven unworkable as a “bright-line” rule, particularly given the nature of modern commerce.

You can read the brief by clicking here .

Trends in State and Local Finances: 1960 to 2015

small_trendsarticle.jpgElliott 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 fiscal conditions and highlights the changes in spending and revenues over a 50-plus year period.
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MTC Analysis of Online Sales Simplification Act of 2016

MTC-OSSA-Analysis1.jpgOn 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 its greatest number of employees (the so called origin state), using that state’s tax base, but using the destination state’s rate.  A copy of the draft legislation is available by clicking here 
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MTC Files Amicus Brief in Health Net v. Oregon Dep’t of Revenue

MTC-Health-Net-Amicus-Brief_small.jpgOn June 16, the MTC filed an amicus brief in Health Net, which is currently pending in the Oregon Supreme Court on direct appeal from Oregon's Tax Court. The case arises out of the same issue as Gillette: whether the state must allow the taxpayer to use the income tax apportionment election contained in Article III of the Multistate Tax Compact, or whether the state may require apportionment via its own formula.

In Gillette, the California Supreme Court ruled unanimously in favor of the state; Oregon's Tax Court did the same. The MTC filed its brief to clarify the nature of the Compact, as it did in Gillette and several other pending cases.

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DMA v. Brohl—Is It Time to Stop Fighting the Last War?


Helen Hecht and Lila Disque of the MTC propose that rather than continuing the battle to persuade Congress or the Supreme Court to remove restraints on the states’ existing tax collection mechanism, states might consider an alternative mechanism that makes use of 21st century technology.
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DMA and the Overture to Overturn Quill

Helen Hecht and Lila Disque of the MTC consider Justice Kennedy’s concurrence in the Direct Marketing Association case inviting states to bring a challenge to Quill, and the general problems in mounting such a test case. 
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A Conversation with Greg Matson—Executive Director of the Multistate Tax Commission

KPMGsmall.jpgIn her regular column, KPMG Corner, for the May 2016 edition of the Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Shirley Sicilian, managing director in the State and Local Tax group of the Washington National Tax practice of KPMG LLP, interviews Greg Matson to discuss his vision for the Commission and his perspective on current multi-state tax issues, as well as a bit of personal reflection.

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