Statute
Multistate Tax Compact
16 published works
SALT Shaker
Matson’s Musings: Are all MTC members the same?
By Greg Matson
At its inception, membership in the Multistate Tax Commission (MTC) was straightforward. It consisted of each state that was a party to the Multistate Tax Compact – that is, each…
SALT Shaker
Compact, But No Contract: Minnesota Supreme Court Holds Compact Did Not Create Binding Contractual Obligation
By Hanish Patel and Amy Nogid The Minnesota Supreme Court held that Minnesota’s adoption of the Multistate Tax Compact (Compact) did not create a binding contractual obligation and, as a…
SALT Shaker
California Supreme Court Holds Multistate Tax Compact is Not Binding
On December 31, 2015, the California Supreme Court closed the book on California’s Multistate Tax Compact election saga, unanimously holding that the Compact is not a binding contract among its…
SALT Shaker
That Was Fast: Michigan Court of Appeals Upholds Retroactive Repeal of Compact
By Jonathan Feldman and Stephen Burroughs A mere 28 days after oral argument, a three-judge panel of the Michigan Court of Appeals unanimously upheld a Court of Claims decision that…
Inside SALT
How Far Back Can a Back Tax Go? Petition for Certiorari in Hambleton Asks Supreme Court to Right Unjust Retroactivity
Retroactivity is an endemic problem in the state tax world. In this year alone, we have seen retroactive repeal of the Multistate Tax Compact (MTC) in Michigan, as well as…
Inside SALT
Did You Pay a Michigan Assessment After an MTC Audit? What the State’s Retroactive Compact Repeal May Mean
By Diann Smith, Stephen P. Kranz
On September 11, 2014, Michigan Governor Rick Snyder signed legislation (SB 156) retroactively repealing the Multistate Tax Compact (Compact, formerly codified at MCL § 205.581 et seq.) from the state…
Inside SALT
How Will Michigan Courts Analyze a Legal Challenge to the Michigan Legislature’s Retroactive Repeal of the Multistate Tax Compact?
In recent days, the state tax world has focused on the State of Michigan’s retroactive repeal of the Multistate Tax Compact (Compact). Last week, the Michigan Legislature passed and Governor…
Inside SALT
MTC’s Market-Based Sourcing Recommendations for UDITPA: Too Little, Too Late?
Member states of the Multistate Tax Commission (MTC) voted to adopt proposed amendments to Article IV of the Multistate Tax Compact during their annual meeting in late July. The proposed…
SALT Shaker
Michigan Supreme Court Upholds the Compact Election
On July 14, 2014, the Michigan Supreme Court in a splintered 3-1-3 decision found in favor of IBM’s election to apply the Multistate Tax Compact’s three-factor apportionment formula to the…
SALT Shaker
MTC Launches Transfer Pricing Effort
On June 2, the Arm's Length Advisory Group (the Group) of the Multistate Tax Commission (MTC) met in St. Louis, Missouri, to begin the process of developing a multistate arm's…