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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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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
Note that the Standing Subcommittee has no scheduled meetings.
A new work group is being formed to continue the work of reviewing the
MTC model receipts sourcing regulations.
The Standing Subcommittee will meet monthly when it has business to review.
The day/time of monthly meetings is currently being reviewed and this page will be updated when the regular meetings are set.
Meeting Archives
Minutes of Past Meetings
Minutes from the June 16, 2022 Meeting
Approved Minutes from May 20, 2021 Meeting
Approved Minutes from March 18, 2021 Meeting
Approved Minutes of February 2021 Meeting
Approved Minutes of January 21, 2021 Meeting
Approved Minutes of December 17, 2020 Meeting
Approved Minutes of November 16, 2020 Meeting
Approved Minutes of September 17, 2020 Meeting
Materials from Past Meetings
Draft Report - Review of Market-Soucing Issues (as of 7-21-22)
(Word Version)
Overview of Models and Related Developments
- Presented by Staff on the June 16, 2022
Staff Proposal
(April 20, 2022 Uniformity Committee meeting)
Final Recommendation - Project on Sales Taxation of Digital Products
- as Approved June 17, 2021
Washington Presentation on Sales Taxes on Digital Products
(Video)
Washington Presentation
(Slides)
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
Staff Report - Draft Recommendation to Uniformity Committee
(Approved with changes).
Partnership 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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