Group Kills ‘Delivery State’ Model for Taxing Trucking Receipts

The Multistate Tax Commission killed off a project that could have resulted in multiple methods for sourcing trucking industry receipts for tax purposes in a narrow vote by member states Tuesday.

The states declined to approve a resolution proposed by Massachusetts that would have directed the intergovernmental tax agency to continue work on a draft rule featuring an alternative “delivery state” approach for sourcing, or assigning, ground transportation receipts across multiple jurisdictions. Ten states voted in favor of the resolution, six states opposed it, and four abstained during the MTC’s annual meeting in Denver.

The four abstentions counted as “no” ...