Multistate Tax Commission
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The Multistate Tax Commission (or MTC) is a United States intergovernmental state tax agency created by the Multistate Tax Compact in 1967. As of 2011, 47 states are members of the Commission in some capacity. 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 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.
National Nexus Program
The National Nexus Program was created by the Commission in 1990 to facilitate nexus laws for companies engaged in interstate commerce.  One of its activities is a multistate voluntary disclosure program, which allows taxpayers with prior year liabilities to anonymously disclose those liabilities to program member States in exchange for the States limiting the number of years that back taxes are due.
- Interstate Tax Uniformity and the Multistate Tax Commission (National Tax Journal (LVII:3, September 2005)
- 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.
- Multistate Tax Commission website.
- The District of Columbia is also member; only Delaware, Nevada, and Virginia are not members.
- As of 2010, 19 states and the District of Columbia had adopted the compact as part of their laws. Archived January 6, 2011, at the Wayback Machine.
- "National Nexus Program".
- "Voluntary Disclosure Program".