Wednesday, September 2, 2015, marked the 50th Anniversary of the issuance of the last volume of the 4-volume, 1,200+ page Willis Commission Report. The four volumes were issued in 1964-1965. The official name of the report and the commission that wrote it – the House Special Subcommittee on State Taxation of Interstate Commerce (Rep Willis chaired the commission). This is likely the most comprehensive study and report ever done on state and multistate issues covering income tax, sales and use tax, gross receipts tax, and capital stock tax.

The report was issued in response to a 1959 US Supreme Court decision (Northwestern States Portland Cement Co. v. Minnesota, and Stockham Valves and Fittings, Inc., 358 US 450 (1959)). Congress was concerned that this decision would lead states to go Read More