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MTC multistate tax Commission
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An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
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Wayfair Implementation – Marketplace Facilitator Collection Project White Paper

White-Paper-Final-w-app-4-10-2020.jpgThe Uniformity Committee established the work group on Wayfair Implementation and Marketplace Facilitator Collection project as a project to address issues concerning the states implementation of the U.S. Supreme Court’s Wayfair decision, giving states the authority to impose sales and use taxes on remote sellers, and enacting requirements for marketplace facilitators to collect and remit those taxes on marketplace sales. The work group’s goal has been to develop recommendations for maximizing compliance while minimizing the burden on remote sellers, marketplace facilitators and marketplace sellers. 


The work group has produced a white paper (which we will continue to update, periodically) which is available here . 

  • See link to project page

Quick Links
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Upcoming Events

Uniformity Standing Subcommittee Meeting

March 18, 2021
at 3 P.M. Eastern (Third Thursday)
Via GoToMeeting
View Agenda

SITAS Committee Meeting

March 23, 2021
via Teleconference
View Agenda

Spring Committee Meetings

April 20 - 21, 23, and 27-29, 2021
via Teleconference and Webcast
Schedule of Events
Online Registration

54th Annual Meeting Week

August 2-5, 2021
TBD

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