Adopted Uniformity Recommendations
Note: The models below organized into the following general categories:
Allocation and Apportionment Regulations,
Business Income Tax - General,
Other Income Tax,
Sales and Use or Transaction Taxes, and
Tax Administration

See also the Uniformity Developments Page - here
Title Related
Information		 Year Adopted or Amended by  Commission  Description of the Model and Its Function

Allocation and Apportionment Regulations
 
Model General Allocation and Apportionment Regulations

Model in Word		 Original 1973; revised multiple times through 2010;
amended to implement changes to Art. IV (UDITPA) in 2017 and 2018. 		 Provides general rules for implementing the Uniform Division of Income for Tax Purposes Act (UDITPA), as the MTC has recommended revising that model act. See information on that recommended version of UDITPA here. It also contains detailed principles for determining the existence of a "unitary business." See the Summary of the Model General Allocation and Apportionment Regulations for more information. 
Special Rule: Airlines 1983 Provides special industry rules for allocating and apportioning the income of commercial airlines and for sourcing receipts, property, and payroll.
Special Rule: Construction Contractors   1980 Provides special industry rules for allocating and apportioning the income of construction contractors taking into account the different accounting methods used for such income. 
Special Rule: Publishing 1993 Provides special industry rules for allocating and apportioning the income of publishers including rules for sourcing advertising receipts using a "circulation factor."
Special Rule: Railroads   1981 Provides special industry rules for allocating and apportioning the income of railroads and for sourcing receipts, property, and payroll. 
Special Rule: Television and Radio Broadcasting Original - 1990
Amended - 1996		 Provides special industry rules for allocating and apportioning the income from television and radio broadcasters including rules for sourcing receipts using an "audience factor."
Special Rule: Trucking Companies Original -1986
Amended - 1989		 Provides special industry rules for allocating and apportioning the income of trucking companies including rules for sourcing receipts, property, and payroll.
Special Rule: Telecommunications and Ancillary Service Providers 2008 Provides special industry rules for allocating and apportioning income of telecommunications and ancillary service providers and for sourcing receipts, property, and payroll. 
Special Rule: Receipts Factor - Bank Holding Companies and Subsidiaries 2018 Expands the scope of the special industry rules for financial institutions (see below) to include bank holding companies, bank subsidiaries, and savings and loan holding companies and subsidiaries
Recommended Formula for the Apportionment and Allocation of Net Income of Financial Institutions Original - 1994
Amended - 2015		 Provides special industry allocation and apportionment rules for the financial industry. The 2015 version modified the property factor of the original to exclude loans (and therefore disposed of the SINAA test). The 2015 version also modified the receipts factor to increase “market state” orientation and to reflect changes in services provided by the financial industry.

Business Income Tax - General
 
ABA Model S Corporation Income Tax Act 1991 Provides general rules for taxing S corporations  based on a model drafted by the American Bar Association Section of Taxation Committee with certain modifications. 
Statement of Information Concerning Practices of the Multistate Tax Commission and Supporting States Under Public Law 86-272 - Revised as of 2021
 		 Original - 1986
Revisied -1994
Revised 2001
Revised 2021		 Sets out the consensus view of adopting states on the interpretation and application of the federal statute to particular, common factual scenarios, updated as necessary to reflect changes in business practices and any judicial authorities. The purpose of the statement is to provide notice to taxpayers of the position taken by the state administrative agency. The 2021 revisions address activities conducted via the Internet. 
Model Statute for Combined Reporting 
(Joyce Method)

(See also the Model for Compilation of State Tax Return Data below.)		 Original - 2006
Amended - 2011		 Provides a model for unitary combined reporting using the Joyce method. That method combines the unitarry apportionable income of the entities in the group, but has each entity idetermine its own in-state share of that group income, applying an apportionment formula that uses the entity's numerators and the group's denominators. The model defaults to worldwide unitary combination with a “water’s edge” election. The 2011 amended model includes tax haven entities in the water's edge group based on criteria for what is considered a tax haven. 
Model Statute for Combined Reporting (Finnigan Method)

(See also the Model for Compilation of State Tax Return Data below.)
 		 2021 Provides a model for combined reporting using the Finnigan method. That method treats the group as if it were a single taxpayer, combining the apportionable unitary income of the entities in the group and apportioning that inocme using a single group apportionment formula. The model is otherwise similar to the Model Statute for Combined Reporting using the Joyce method (above), with minor updates.  

 
Model Stataute on Disclosure of Reportable Transactions

Model Statute for Tax Avoidance Transaction Voluntary Compliance Program
 
 		 2006 These models promote corporate income tax compliance by requiring taxpayers and advisors to disclose reportable transactions and provide for a voluntary compliance program with respect to those transactions. Penalties are imposed for failures to disclose and relief is given under the voluntary program. The models follow existing federal law on reportable transactions with modifications where necessary to reflect state tax law.
Factor Presence Nexus Standard for Business Activity Taxes
 
 		 2002 This model provides a simple bright-line nexus test for business activity taxes including corporate income tax. A business will have nexus if it exceeds any of the following apportionment factor numerator thresholds in that state during a tax period:
  • $50,000 of property;
  • $50,000 of payroll;
  • $500,000 of sales; or
  • 25% of total property, total payroll, or total sales.
Requiring the Add-back of Certain Intangible and Interest Expenses  2006 This model addresses the use of intangible holding companies to shift income earned in the state to another jurisdiction in which that income is not taxed. The model adds back expenses for intangibles and for interest (in separate sections), incorporating specific exceptions.
Compilation of State Tax Return Data    2006 This model provides for important information reporting and record keeping for corporations filing a combined report to allow state audits. (See the model Statutes for Combined Reporting, above). 
Taxation of Captive Real Estate Investment Trusts 2008 This model requires that a “captive REIT” add back its dividends paid deduction. A "captive REIT" is a REIT the shares or beneficial interests of which are not regularly traded and that has more than fifty percent of its voting power or value of its beneficial interests or shares owned or controlled by a single nonexempt corporation. (See also the model for Disallowance of Certain Payments to Captive REITs, below.)
Disallowance of Certain Payments to Captive REITs 2011 This model disallows deductions like rent and interest for payments made by affiliates to a captive REIT. (See also the model for Taxation of Captive Real Estate Investment Trusts, above.)

Other Income Tax
 
Defining the Residence of a Funeral Trust - Statutory or Regulatory Provision 2001 This model provides a uniform standard for determining the location of a funeral trust.
Mobile Workforce Legislation
 		 2011 This model sets out proposed uniform rules establishing a threshold for when a nonresident employee is subject to tax and when the employer is required to withhold on that non-resident employee’s wage income. The model incorporates specific exceptions to the threshold and specifies information employers can rely on.
Reporting Options for Nonresident Members of Pass-Through Entities with Withholding Requirement 2003 This model establishes a withholding requirement for pass-through entities that have nonresident owners and also authorizes a composite return that can be filed by the entity on behalf of those owners. 

Sales & Use or Excise Tax
 
Applicability of Sales and/or Use Tax to Sales of Computer Software   1988 This guideline lays out a series of definitions to establish a uniform standard by which the signatory states will distinguish between canned and custom sales of computer software.
Collection and Remittance of Lodging Taxes by Accommodations Intermediaries 2012 This model requires accommodations intermediaries to collect tax from customers purchasing accommodations--whether the tax is owed by the intermediary or the accommodation provider. Then the model provides two options for reporting and remitting the tax to the state or local tax agency.
Principles Governing State Transactional Taxation of Telecommunications   1993 This uniformity recommendation proposes uniform principles to govern state transactional taxation of basic telecommunication services, as distinguished from enhanced services.
Sales and Use Tax Nexus (Engaging in Business) 2016 NOTE: This model was adopted before the U.S. Supreme Court's decision in Wayfair. The Commission has since developed a white paper on best practices for implementing that decision.
Sales and Use Tax Priority: Construction Inventory   2002 This model provides for a credit on certain building materials that are resold or incorporated into other building components that are resold/installed in a construction project.
Sales and Use Tax Priority: Leasing Transactions   2004 This model establishes standard rules for claiming tax credits to avoid double or multiple taxation of portions of a single leasing transaction of property that may be leased in multiple states. 
Model Direct Payment Permit Regulation 2000 This provision allows the state to grant holders the ability to accrue and pay state and local sales taxes directly to the state on taxable purchases.  
Provision for the Collection of Tax on Fundraising Transactions 2000 This model provides that nonprofit or charitable organizations are not required to collect sales tax on the sales of tangible personal property for fundraising purposes.

Tax Administration
 
Audit Sampling Authorization Statute and Accompanying Regulation 2007 This model statute allows the state tax department to use statistical sampling techniques or other sampling techniques when necessary during audit. The accompanying regulation defines judgmental, probability and statistical sampling techniques.
Communications Transaction Tax Centralized Administration   2012 This model includes three options for centralized collection of communications taxes. Option I provides for state imposition and administration, with revenue sharing to local governments. Option II provides for state and local imposition and state level administration. Option III provides for local imposition and centralized local administration.
2019 Model Uniform Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments - With Technical Corrections Adopted November 2020 Original - 2003
Amended to address centralized partnership adjustments - 2019
This model sets out uniform rules for taxpayers to follow in reporting the state tax effects of federal tax adjustments including amended returns and audit adjustments. The model was amended in 2019 to accommodate the reporting of federal adjustments from centralized partnership audits conducted by the IRS under the federal Bipartisan Budget Act of 2015 and allows for a partnership-pays election for state taxes. 
Uniform Protest Statute   1990 This model lays out a uniform procedure by which a taxpayer may contest an assessment.
Model Recordkeeping and Retention Regulation 1998 This model imposes requirements for the maintenance and retention of books, records, and other sources of information for tax purposes. It also addresses requirements applicable to electronic records.