1. In 1965, the Willis Committee concluded that, For 50 years, State tax administrators have been discussing ways of achieving simplicity and uniformity. One proposal after another has been formulated, discussed, revised, and in spite of the expenditure of enormous effort, discarded...There is every reason to believe that, without congressional action, the worst features of the present system will continue to multiply." The establishment of the Multistate Tax Commission (MTC) and its adoption of UDITPA as a foundation was an effort by the States to prevent congressional action on the topic of state income taxation. As a result, the States were successful in preventing the federalization of state income taxes. Now that an additional 50 years plus has passed, do you think the Willis Committee had proper foresight into what would happen if the States were left to govern their own tax systems? Or do you think the MTC and States achieved their stated goals of: Facilitate proper determination of state and local tax liability of multistate taxpayers Promote uniformity or compatibility in significant components of tax systems Facilitate taxpayer convenience and compliance in the filing of tax returns and other phases of tax administration .Avoid duplicative taxation 2. Do you think the current trend of States to enact Sales weighted or Sales exclusive apportionment factors is appropriate? The policy goal is to promote in- state companies and shift the tax burden to out-of-state taxpayers. Does this raise constitutionality concerns considering the Commerce Clause? 1. In 1965, the Willis Committee concluded that, For 50 years, State tax administrators have been discussing ways of achieving simplicity and uniformity. One proposal after another has been formulated, discussed, revised, and in spite of the expenditure of enormous effort, discarded...There is every reason to believe that, without congressional action, the worst features of the present system will continue to multiply." The establishment of the Multistate Tax Commission (MTC) and its adoption of UDITPA as a foundation was an effort by the States to prevent congressional action on the topic of state income taxation. As a result, the States were successful in preventing the federalization of state income taxes. Now that an additional 50 years plus has passed, do you think the Willis Committee had proper foresight into what would happen if the States were left to govern their own tax systems? Or do you think the MTC and States achieved their stated goals of: Facilitate proper determination of state and local tax liability of multistate taxpayers Promote uniformity or compatibility in significant components of tax systems Facilitate taxpayer convenience and compliance in the filing of tax returns and other phases of tax administration .Avoid duplicative taxation 2. Do you think the current trend of States to enact Sales weighted or Sales exclusive apportionment factors is appropriate? The policy goal is to promote in- state companies and shift the tax burden to out-of-state taxpayers. Does this raise constitutionality concerns considering the Commerce Clause