Multistate Tax Commission - Uniformity

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Standing Subcommittee

The Uniformity Committee adopted a general process for selecting new projects in July 2020.

That process called for establishing a Standing Subcommittee to help with identifying and prioritizing potential projects. This page contains information on the work of the Standing Subcommittee.

New Project Selection Process (Adopted July 27, 2020)

Upcoming Meetings

Meetings of the Standing Subcommittee will be regularly held every third Thursday of the month at 3:00 P.M. Eastern.

Upcoming Meetings

The Standing Subcommittee generally meets the third Thursday of every month at 3:00 P.M. Eastern.

Meeting for Thursday, July 15, 2021 CANCELLED

Meeting Log/Dial-In Information:

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https://www.gotomeet.me/MultistateTaxCommission/standingsubcommittee

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United States: +1 (408) 650-3123
Access Code: 694-248-661

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Agenda for Upcoming Meeting

(No agendat at this time.)

Final Recommendation - Project on Sales Taxation of Digital Products - as Approved June 17, 2021
Draft Minutes of from June 17, 2021 Meeting

Washington Presentation on Sales Taxation of Digital Products

Washington Presentation on Sales Taxes on Digital Products (Video)
Washington Presentation (Slides)

Other Information for Potential Project - Sales Taxation of Digital Products

Article of Natalia Garrett and Grant Nülle (Arizona) - Digital Goods and Services: How States Define, Tax, and Exempt These Items
Slides of Natalia Garrett - Digital Goods: How States Define, Tax and/or Exempt
Louisiana Research - Digital Products (2021) - State Chart and State Breakdown
National Tax Association Paper (Hecht - 2014) - Sourcing of Digital Goods and Services for Sales Tax - The Evolution of a Federal Legislative Proposal

Meeting Archives

Minutes of Past Meetings

Materials from Past Meetings

Staff Report - Draft Recommendation to Uniformity Committee (Approved with changes).
Partnersship Project Discussion - Status Update and Draft Proposal to Uniformity Committee
Report of Staff on State Partnership Tax Rules - Issue Outline and State Survey and Powerpoint - Working Draft as of February, 2021
Report of Staff on State Partnership Tax Rules - Issue Outline and State Survey - Working Draft as of January, 2021
Slide Presentation - Potential Partnership Tax Project - January. 2021
Report on Mobile Workforce Legislation Analysis - Staff Analysis of the MTC, COST, and Federal Proposals - January, 2021
Request from Uniformity Committee to Consider Potential Project - State Taxation of Passthrough Income - Staff Memo, November 2020
Slides Summarizing Potential Issues in State Taxation of Passthrough Income (Staff)

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