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The NAM filed an amicus brief urging the U.S. Supreme Court to review the state of Minnesota’s decision to repudiate some of the Multistate Tax Compact’s provisions. That decision is at odds with the Compact’s language, which sets forth that a state may withdraw only by repealing the Compact in its entirety. The lower court held that Minnesota’s decision to repudiate some of the Compact’s provisions was permissible because when a state becomes a member of the Compact, it makes no “unmistakable promise” to abide by all of the Compact’s terms. That decision seriously undermines the predictability and uniformity of state taxation. The NAM’s brief argued that 1) long-term tax predictability is of immense business importance; 2) the Multistate Tax Compact offers such predictability and uniformity; and 3) that Minnesota should honor the agreement it joined. Unfortunately, the Court declined to hear the case.