The Multistate Tax Commission (MTC) is an interstate instrumentality located in the United States. It is the executive agency charged with administering th
Multistate Tax Compact(1967). As of 2021, the District of Columbia and all 50 states except for Nevada are members in some capacity.
Commission members, acting together, attempt to promote uniformity in state tax laws. Its actions do not have the force of law, and member states may opt not to follow its recommendations. The Commmission operates a Joint Audit Program to which states separately subscribe. The program audits taxpayers on behalf of multiple states to create efficiency.
States require purchasers of goods who claim exemption from sales tax to provide certification to the seller of such exemption. The commission has developed
Uniform Sales and Use Tax Exemption Certificateused by most states.
The Multistate Tax Compact provides that the MTC may conduct audits of taxpayers on behalf of those states specifically authorizing such action. The Compact also provides definitions of terms that may be used by states in writing their tax laws.
National Nexus Program
The National Nexus Program was created by the Commission in 1990 to facilitate nexus laws for companies engaged in interstate commerce. One of its activities is a multistate voluntary disclosure program, which allows taxpayers with prior year liabilities to anonymously disclose those liabilities to program member States in exchange for the States limiting the number of years that back taxes are due.
See also
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Taxation in the United States
The United States of America has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts, as well as ...
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State sales tax
Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state level and no national general sales tax exists. 45 states, the District of Columbia, the te ...
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State income tax
In addition to Federal government of the United States, federal Income tax in the United States, income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, ...
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Sales taxes in the United States
Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state level and no national general sales tax exists. 45 states, the District of Columbia, the t ...
Sources
Interstate Tax Uniformity and the Multistate Tax Commission(National Tax Journal (LVII:3, September 2005)
References
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State taxation in the United States
United States interstate agencies
United States interstate compacts