The Multistate Tax Commission 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. The 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 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
  Taxation in the United States
  The United States is a federal republic with autonomous state and local governments. Taxes are imposed in the United States at each of these levels. These include taxes on income, property, sales, imports, payroll, estates and gifts, as well as various fees.Taxes are imposed on net income of...
  
  
• State tax
• State income tax
  State income tax
  State and local income taxes are imposed in addition to Federal income tax. State income tax is allowed as a deduction in computing Federal income tax, subject to limitations for individuals. Some localities impose an income tax, often based on state income tax calculations. Forty-three states...
  
  
• Sales taxes in the United States
  Sales taxes in the United States
  There is no federal sales or use tax in the United States. 45 states and the District of Columbia impose sales and use taxes on the retail sale, lease and rental of many goods, as well as some services. Many cities, counties, transit authorities and special purpose districts impose additional local...