Is the MTC the Multistate Tax Commission or the Multistate Tax Compact? After many years of litigating that question, we now know Commission is the better fit, as the courts have told us there is no binding compact. The commission “hazards much” to successfully argue the compact is merely an advisory agreement. But at what cost? What are the implications of its successfully arguing the compact is merely a model law?

Click to view entire article: Through the Looking Glass — Reflections on the MTC
by Michael D. Herbert, Wm. Gregory Turner, and Marty Dakessian