Uniformity & Subcommittees
PUBLIC NOTICE AND AGENDA
Uniformity Committee Meeting
Amway Grand Plaza
187 Monroe Avenue, N.W.
Grand Rapids, Michigan 49503
Si Quaeris Peninsulam Amoenam Circumspice
Sales and Use Tax Uniformity Subcommittee
Monday, July 30, 2012
8:30 AM – Noon
To participate via teleconference by dialing 1-866-381-9862 and using access code 5364110.
| I. |
Welcome and Introductions |
| II. |
Public Comment Period |
| III. |
Approval of Minutes of In-person Meeting March 6, 2012; May 15, 2012 Teleconference |
| IV. |
Reports and Updates |
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A. |
Federal Issues Affecting State Taxation
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1. |
H.R. 3179, Marketplace Equity Act |
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2. |
S. 1452, H.R. 2701, Main Street Fairness Act |
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3. |
S. 1832, Marketplace Fairness Act |
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4. |
H.R. 2869, End Discrimination for State Taxation of Automobile Renters Act of 2011 |
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5. |
H.R. 3788, E911 Fairness Act |
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6. |
H.R. 1002, Wireless Tax Fairness Act |
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B. |
Report on Commission Action on Uniformity Projects |
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1. |
Model Sales and Use Tax Notice and Reporting Statute |
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2. |
Communications Transaction Tax Centralized Administration Model Statute |
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3. |
Model Statutes on State Options for Collection and Remittance of Lodging Taxes by Accommodations Intermediaries |
| V. |
Model Associate Nexus Statute |
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A. |
Presentation of Staff Memorandum and Draft Model Statute |
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B. |
Public Comment |
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C. |
Committee Discussion |
| VI. |
Model Communications Definitions and Sourcing Rules |
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A. |
Industry Presentation – Deborah Bierbaum, AT&T
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- Streamlined Sales Tax Agreement (PDF link from Streamlined Sales Tax website) |
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- Section 314 (Telecommunication and Related Services Sourcing Rule)
- Section 315 (Telecommunication Sourcing Definitions)
- Appendix C – Library of Definitions (Telecommunications Definitions)
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- Streamlined Telecommunication and Related Services Sourcing Rule 314.1 (PDF link from Streamlined Sales Tax website) |
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B. |
Public Comment |
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C. |
Committee Discussion |
| VII. |
Model Administrative Procedures Protecting Communications Providers From Class Action Lawsuits |
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A. |
Industry Presentation – Deborah Bierbaum, AT&T
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- Streamlined Issue Paper on Class Action Law Suits (PDF link from Streamlined Sales Tax website) |
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- ABA SALT Section Model Act on Vendor Liability Protection (PDF link from American Bar Association website) |
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B. |
Public Comment |
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C. |
Committee Discussion |
| VIII. |
Streamlined Wrestles With Several Issues – For Discussion |
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A. |
Presentation of Staff Memorandum and Streamlined Materials |
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B. |
Russ Brubaker, President, SST Governing Board; Deborah Bierbaum, AT&T |
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C. |
Public Comment |
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D. |
Committee Discussion |
| IX. |
New Business |
| X. |
Adjourn |
Additional information on this meeting and agenda may be secured from Roxanne Bland, Multistate Tax Commission, 444 North Capitol Street, N.W., Suite 425, Washington, D.C. 20001-1538, Telephone: (202) 624-8699, Fax: (202) 624-8819, E-mail: rbland@mtc.gov.