Current Uniformity Projects by Stage

The following are uniformity recommendations to the States currently under development by the Multistate Tax Commission under authority of Article VI and Article VII  of the Multistate Tax Compact. Some draft recommendations listed in the tables are hypertext links to an Adobe Acrobat (".pdf" format) copy of the complete document.

Readers may wish to consult a description, available here, of the uniformity recommendation development process. It may provide a more complete understanding of the status of recommendations at the various steps of the development process. Readers who have not linked from there may also wish to visit the home page of the Uniformity section of this site for a discussion of the role that uniformity efforts play in the Multistate Tax Commission's overall mission and links to materials on adopted uniformity recommendations.

The Commission welcomes public participation in its uniformity recommendation development process.

Uniformity Proposals Under Development by the Uniformity Committee

• Model Associate Nexus Statue 
• Model Uniform Financial Institutions Apportionment Rule Amendment

Uniformity Recommendations Under Review by the Executive Committee

None at this time.

Uniformity Proposals in the Public Hearing Process

• Compact Article IV Amendments (UDITPA-based provisions)

Hearing Officer Recommendations Under Consideration by the Executive Committee

• Model Sales & Use Tax Notice and Reporting Statute
• Partnership or Pass-Through Entity Income Ultimately Realized by an Entity that is not Subject to Income Tax

Proposals Submitted for Bylaw 7 Survey

None at this time.

Uniformity Proposals Pending Before the Commission

None at this time.