Upcoming Events

Financial Institutions Work Group  
February 4, 2009 via Teleconference
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Nexus School  
February 9-10, 2009 in Baton Rouge, LA
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Statistical Sampling for Sales and Use Tax Audits
March 2-5, 2009 in Topeka, KS
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Winter Committee Meeting 
 March 17-20, 2009 in Nashville, TN
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Looking for information regarding the Winter Executive Committee Meeting?
The agenda and documents can be found here.

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Elliott Dubin, Director of Policy Research and Cameron Snow, Policy Research Intern, Multistate Tax Commission. This article refutes the hypothesis made by some persons and organizations that extending the protections of Public Law 86-272 to sales of services and intangibles would have a significant, positive effect on business investment. The proponents of imposing a federally mandated physical presence nexus standard argue it would greatly reduce the uncertainty caused by the complexity of current state business activity tax nexus standards; and, that the purportedly reduced uncertainty would result in a higher level of business investment. The authors find that current economic conditions and other factors far outweigh nexus standards in determining investment.

Please visit our Publications page to read this article in full text.

On July 30, 2008, Joe Thomas of the Connecticut Department of Revenue was presented with the fifth annual Wade Anderson Memorial Medal for Leadership in Interstate Tax Cooperation. The Wade Anderson Medal is presented in alternating years at the annual meetings of the FTA and MTC to the individual who best exemplifies the commitment to interstate cooperation to promote fairness, simplicity, and consistency in state tax policy and administration. Read more...

On July 30, 2008, Jim Peters was presented with the first annual Paull Mines Award for Contribution to State Tax Jurisprudence. The Commission is pleased to recognize Jim’s outstanding contributions to state and local tax legal practice. Read more...