SALT Strategies

State Tax Consulting – Our 2014 Multistate Tax Road Trip: Itinerary and Rules of the Road

car.salt  300x191 300x191 - State Tax Consulting – Our 2014 Multistate Tax Road Trip: Itinerary and Rules of the RoadThe unofficial start of summer 2014 is upon us with the celebration of Memorial Day this weekend. Summer, with its beautiful long days,  is the perfect season for exploration .  For the past 25 years summer  has meant one thing to me: Road Trip!

Road trips have always given me an opportunity to refresh my spirit, visit new places, re-visit past favorite spots and gain new perspectives on things I believed I knew. So I thought this would be an appropriate time for an (albeit virtual) Multistate Tax Road Trip.

In order to have an enjoyable Road Trip, it pays to be familiar with the Rules of the Road.  This post will provide a list of key multistate tax materials, administrative websites and seminal legislation, along with links to those key multistate tax materials.  These materials, or “The Rules of the Road,” will assist and guide our trip.  In future posts, one or more these reference materials will be explored and analyzed.

Our Itinerary

Our Road Trip will visit the numerous multistate tax “must see” hot spots such as nexus and new income sourcing trends.  In addition, we will have Road Trip stops that will highlight some of the dynamic recent state tax legislation pronouncements and guidance facing taxpayers in 2014.

Finally, we will revisit some old favorites, such as combined filing and procedural matters, seeking new points of interest in these well discussed topics.  Our hope is that this Multistate Tax Road Trip will introduce you to new state tax areas of interest as well provide new perspectives on state tax issues with which you’re already familiar.

As briefly outlined last week, our Multistate Tax Road Trip’s itinerary will touch on topics that stretch to the following outer-bank topics of the current Multistate tax landscape:

  • Economic and Factor Based Nexus
  • Market Place Fairness Act and Remote Seller Nexus
  • Customer-Based Sourcing Provisions
  • Flow-through Entity Apportionment Issues
  • Mandatory Combined Filing
  • The Relevance of “Joyce” States
  • Pay to Play Provisions

True to experience, some of the most enjoyable and memorable moments of any road trip are those that are unplanned – so feel free to offer points of interest that you would like us to visit.

Rules of the Road

Through numerous Multistate tax issue explorations, I have looked to one or more of the following for guidance and direction:

  • P.L. 86-272                                       Public Law 86-272
  • UDITPA                                             Uniform Division of Income for Tax Purposes Act
  • COST                                                  Council on State Taxation
  • MTC                                                    Multistate Tax Commission
  • MTC COMPACT                               The Multistate Tax Compact
  • MTC MEMBER STATES                Multistate Tax Compact Member States
  • SSUTA                                                Streamlined Sales and Use Tax Agreement
  • SSTGB                                                Streamline Sales Tax Governing Board, Inc.
  • SSUTA MEMBER STATES            Streamline Sales Tax Member States – Map Format
  • FTA                                                     Federation of Tax Administrators


  1. SEATA (Southeastern Regional Conference)
  2. MSATA (Midwestern States Association of Tax Administrators)
  3. WSATA (Western Regional Conference)
  4. NESTOA (Northeast Regional Conference)

In addition, along our Road Trip we will keep the following approaching Federal legislation in our mirrors:

  • MFA  Marketplace Fairness Act of 2013
  • MSWTFA  H.R. 4085: Multi-State Worker Tax Fairness Act of 2014
  • MOBILE WORKFORCE 2013 H.R. 1129: Mobile Workforce State Income Tax Simplification Act of 2013

A Memorial Day Thought Before We Embark

Before we head into this summer season I wish to remember and note what this holiday weekend is all about.  As I look forward to extra time with family and friends this Memorial Day, I wish to earnestly take this opportunity to offer my deepest thanks and prayers for all of those courageous  men and women and their families whose ultimate sacrifice secured the freedom and liberty I am able to enjoy in our great country.   May I never forget how blessed I am to have been born in a country with patriots of such selfless bravery.

On behalf of the State and Local team at MWE, we wish everyone a restful and fun-filled summer.  And starting next week, we invite you to join us on our summer sojourn through Multistate tax destinations.