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

Uniformity Proposals Under Development by the Uniformity Committee

Sales/Use Taxes 

• Telecommunications Transactions Administration Project 

• Amendment or Repeal -- Guideline of Signatory States on Applicability of Sales and/or Use Tax to Sales of Computer Software
  

Income/Franchise Taxes 

• Model Uniform Financial Institutions Apportionment Rule Amendment 

• Project to Address Income Earned by Non Corporate Income Taxpayers Derived from an Ownership Interest in a Partnership or LLC. 

• Model Add-Back Statute Addendum for REIT payments

• Model Withholding Statute 

• Review of Tax Haven and Effectively Connected Income Provisions in Model Combined Reporting Statute 

• Compact Article IV Amendments (UDITPA-based provisions) 

Uniformity Recommendations Under Review by the Executive Committee

None at this time. 

Uniformity Proposals in the Public Hearing Process

• Model Uniform Regulation IV.18.(A) Amendments 
  • Recommended Update (01/25/2010)
  • Recommended Update (01/27/2009)
• Repeal - Principles Governing State Transactional Taxation of Telecommunications - Vendor and Vendee Versions
  • Model Statute 

Hearing Officer Recommendations Under Consideration by the Executive Committee

None at this time. 

Proposals Submitted for Bylaw 7 Survey

Uniformity Proposals Pending Before the Commission

None at this time.