|
The Multistate Tax Commission (or MTC) is a United States intergovernmental state tax agency〔The United States is a federal republic with autonomous state governments. Each state is free, within certain constraints, to adopt its own system of taxation.〕 created by the (Multistate Tax Compact ) in 1967.〔(Multistate Tax Commission ) website.〕 As of 2011, 47 states are members of the Commission in some capacity.〔The District of Columbia is also member; only Delaware, Nevada, and Virginia are not members. 〕 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. States require purchasers of goods who claim exemption from sales tax to provide certification to the seller of such exemption. The Commission has developed a (Uniform Sales and Use Tax Exemption Certificate ) used by most states. The Multistate Tax Compact〔As of 2010, (19 states and the District of Columbia ) had adopted the compact as part of their laws.〕 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. == See also == *Taxation in the United States *State tax *State income tax *Sales taxes in the United States 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Multistate Tax Commission」の詳細全文を読む スポンサード リンク
|