Browse By Tags

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...

In this article for Bloomberg Tax, Eversheds Sutherland attorneys Jeffrey Friedman, Stephanie Do and Michael Hilkin discuss the topics covered at the April 25 Multistate Tax Commission Uniformity Committee meeting in Denver, including revisions to the...

On November 7, 2018, the Multistate Tax Commission’s Uniformity Committee held its fall meeting in Orlando, Florida, where it considered several important topics. Key developments from the Uniformity Committee meeting, include: • The Committee’s plan...

It is more complicated to determine an in-state sale regarding the provision of multistate services or licenses of intangibles. Historically, states looked to a taxpayer’s costs of performing the service or licensing the intangible. Some states have become...

In another of the so-called “Compact” cases, the Oregon Supreme Court affirmed the decision of the Oregon Tax Court and held that: (1) the 1967 Oregon Legislature, in enacting Oregon Statute Section 305.655, did not clearly and unmistakably intend for...

The District of Columbia Council (the 'Council') voted recently, 12 to 1, to approve a motion to override Mayor Gray's veto of the FY 2015 Budget Support Emergency Act (the 'Emergency Act'), which makes signeificant changes to the...

The 2012 state legislative season is shaping up to be another banner year for combined reporting proposals in the various statehouses around the nation. At least eight state legislatures are considering such proposals, 1 but the prospects for enactment...

The 2012 state legislative season is shaping up to be another banner year for combined reporting proposals in the various statehouses around the nation. At least eight state legislatures are considering such proposals, 1 but the prospects for enactment...

As states continue to search for the "best" (i.e. produces the most tax revenues) corporate tax system for our evolving economy, Alabama has joined the quest by adopting a double-weighted sales factor and moving to a market based sourcing rule...

The Multistate Tax Commission 's (MTC) Executive Committee has approved a Model Mobile Workforce Statute which would limit an employer's obligation to withhold state income taxes when it sends employees into a state for a limited time. Under current...

By Jeffrey M. Serether and Jeffrey A. Friedman On March 2, 2011, a subcommittee of the Multistate Tax Commission (MTC) considered significant changes to its model financial institution apportionment rule. Background As reported in Sutherland's SALT...

By Jeffrey M. Serether , Maria P. Eberle , and Michael L. Colavito, Jr. On March 10, 2011, the Executive Committee of the Multistate Tax Commission (MTC) voted to submit to public hearings the model statute that would subject to corporate income tax...

Over the past several years, a spate of litigation has arisen throughout the country concerning the application of hotel occupancy taxes to online bookings. The cases focus on whether online hotel reservation and travel companies are required to collect...

Over the past several years, a spate of litigation has arisen throughout the country concerning the application of hotel occupancy taxes to online bookings. The cases focus on whether online hotel reservation and travel companies are required to collect...