An effort to shift how freight is valued for tax purposes as it travels through multiple states appears to be dead.
The Multistate Tax Commission (MTC) rejected an effort at its mid-July meeting to continue the work of a committee that would study greater adoption of the “pick up and deliver” rule. That would be a shift from the existing “mileage rule.”
Under pick up and deliver, the allocation to states of tax payments generated by movement of freight would be based on where freight is picked up...