Amicus Curiae is the Multistate Tax Commission (MTC) in support of respondent, Roger W. Tracy, the Tax Commissioner of Ohio. The MTC argues that an Ohio statute exempting natural gas purchased from utilities from the state's sales and use tax does not violate the Commerce Clause because: (1) the...

The Multistate Tax Commission's (MTC) Bulletin 95-1 refines and codifies its longstanding position that a mail-order seller has the requisite nexus to collect a state's use tax if it has a service employee in that state that regularly and continuously works on its behalf. This bulletin has been...

Under New York law at this time, non-resident taxpayers were only permitted state income tax deductions for expenses reasonably related to income earned in the state. Residents could deduct alimony payments, but non-residents could not because such expenses were considered wholly personal. Prior...

Using annual reports to shareholders and the SEC, Citizens for Tax Justice (CTJ) demonstrated that many of the largest corporations in the country were paying minimal federal income taxes—indeed, some were receiving large refunds. CTJ's work was instrumental in shaping public opinion in...

This article is a transcript of Professor Richard D. Pomp's remarks at the National Tax Association's Annual Conference on Taxation. Professor Pomp explains that the creation of the New York Tax Study Commission (Commission) was surprisingly neither an impending financial crisis nor a court...

New York instituted a sales and use tax in 1965. This tax is the second largest source of revenue for the state, ranking only behind the income tax. This article examines the New York Tax Department's sales tax audit selection program. The first section discusses the Department's current...

Forty percent of states with a corporate income tax permit corporations to deduct income taxes paid to other states. This article argues that the state income tax deduction for taxes paid to others states violates tax logic by allowing a cost of generating tax-exempt income. Part I of the...

Temporary state tax commissions are inherently weak, and an inadequate response to a changing economy. The traditional state tax system is under attack due to technological advances, the rise of multinational corporations, federal tax legislation, and decreased federal regulation, among other...