Multi-State – MTC Nexus Committee Extends The Application Deadline to November 1, 2017

SALT Report 3945 – At it’s October 11, 2017 meeting, The Multistate Tax Commission extended it’s National Nexus Program to November 1, 2017. Please see the links below for information regarding this program. For More Information: Multistate Tax Commission SALT Continue reading Multi-State – MTC Nexus Committee Extends The Application Deadline to November 1, 2017

Multi-State – Six Weeks Remaining In The MTC Program For Marketplace Sellers

SALT Report 3941 – The Multistate Tax Commission’s Online Marketplace Seller Voluntary Disclosure Initiative will consider applications for voluntary disclosure meeting specific eligibility criteria received during  the time period August 17, 2017 through October 17, 2017. There are six weeks Continue reading Multi-State – Six Weeks Remaining In The MTC Program For Marketplace Sellers

Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017. The following 24 states have agreed to participate Continue reading Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

California – Decision of the California Supreme Court in the Gillette Company vs. Franchise Tax Board

SALT Report 3876 – As this case has unfolded over the years, many companies in California filed claims for refund in order to protect the statute of limitations in the event the case was decided in the taxpayer’s favor. The Continue reading California – Decision of the California Supreme Court in the Gillette Company vs. Franchise Tax Board

South Dakota – Membership in the Multistate Tax Commission Repealed

SALT Report 2247 – On March 8, 2013, South Dakota Governor Dennis Daugaard signed legislation that repeals the state’s membership in the Multistate Tax Commission. South Dakota’s move follows similar legislation signed by California Governor Jerry Brown on June 28, Continue reading South Dakota – Membership in the Multistate Tax Commission Repealed

Multi-State – Public Hearings Regarding MTC’s Income Apportionment Provisions

1/29/2013 SALT Report 2090 – The Multistate Tax Commission has scheduled two hearings that will allow the public to comment on the Commission’s proposed amendments to Article IV of the Multistate Tax Compact which governs the division of income fo… Continue reading Multi-State – Public Hearings Regarding MTC’s Income Apportionment Provisions

California – Appeals Court Upholds Taxpayer’s Right to Use Multistate Tax Compact’s Apportionment Formula

SALT Report 1766 – A California appeals court upheld a taxpayer’s right to use the Multistate Tax Compact’s apportionment formula to apportion their California net income for corporate franchise and income tax purposes. The taxpayer is a multi… Continue reading California – Appeals Court Upholds Taxpayer’s Right to Use Multistate Tax Compact’s Apportionment Formula