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The Multistate Tax Commission (MTC) adopted its long-awaited guidance interpreting Public Law (P.L.) 86-272 protections for internet businesses on August 4, 2021. P.L. 86-272 was passed by the U.S. Congress in 1959, and protects businesses from the imposition of state income tax when the business’s only activity in the state is the solicitation of orders…

On July 28, 2021, the Uniformity Committee of the Multistate Tax Commission’s (MTC) advanced the new project on Sales Taxation of Digital Goods (the Project). Specifically, the Standing Subcommittee recommended MTC staff draft an outline for a white paper that will explore issues concerning the state taxation of digital products and to provide guidance on…

On June 17, 2021, the Standing Subcommittee of the Multistate Tax Commission’s (“MTC”) Uniformity Committee discussed a potential new project recommendation for the Uniformity Committee. During the meeting, MTC staff presented a draft memo outlining the pros and cons of creating a uniform model statute for the taxation of digital products. Ultimately, however, the Committee…

On June 15, 2021, the Multistate Tax Commission (“MTC”) held its first meeting to discuss the “Project on State Taxation of Partnerships.” The work group intends to focus on the “underdeveloped” state partnership tax rules and provide guidance and structure in the state partnership taxation realm.

During the first meeting, the work group focused on…

On March 23, the State Intercompany Transactions Advisory Service (SITAS) Committee of the Multistate Tax Commission (MTC) met via videoconference for its first meeting since November of 2016. During the meeting, there was a presentation regarding the Committee’s history and goals going forward, discussion of training opportunities for states, discussion of the Committee’s information exchange…

On November 20, the Executive Committee of the Multistate Tax Commission (MTC) met via videoconference for its final meeting of 2020. During the meeting, the Committee heard updates from Greg Matson (MTC Executive Director) and each of the MTC’s standing committees, including the State Intercompany Transactions Advisory Service (SITAS) Committee. Here are the highlights.

Krystal…

On November 5, the Uniformity Committee of the Multistate Tax Commission (MTC) met virtually—the first of its 2020 Fall Committee Meetings that will be held virtually throughout the month. The Eversheds Sutherland SALT group attended this meeting, where updates were provided on uniformity efforts, the RAR/partnership model and new projects, and approximately 20 states provided…

On April 28, 2020, the Multistate Tax Commission (MTC), as part of its 2020 Spring Committee Meetings, held its Strategic Planning Committee Meeting by teleconference. Over the prior week, the MTC also held meetings of its Executive, Uniformity, Nexus, and Audit Committees.

The Eversheds Sutherland SALT group attended the Strategic Planning Committee Meeting.…