Agenda 4/2019

PUBLIC NOTICE & AGENDA

Uniformity Committee Meeting
Uniformity Committee Charter adopted November 7, 2018

Thursday, April 25, 2019
8:30 a.m. to 4:30 p.m. Mountain Time
Times indicated below are approximate.

Embassy Suites Denver Downtown Convention Center
1420 Stout Street
Denver, Colorado

Participation in the open sessions of this meeting via teleconferencing will be available by using the following dial-in number: (719) 457-1414, participant passcode 258090 #.

Telephone participants will be muted by default and if their line causes interference with the call; to un-mute your line, please press *6.
If you experience any kind of difficulty participating in the meeting via telephone, please contact Lila Disque.

I.	Welcome and Introductions (8:30 a.m. – 8:45 a.m.) Holly Coon, Chair, MTC and Tommy Hoyt, Vice Chair, Texas
	State representatives and members of the public are welcome, but not required, to introduce themselves.

II.	Initial Public Comment Period (8:45 a.m. – 8:50 a.m.)
	In accordance with its Public Participation Policy, the Commission provides this opportunity for members of the public to address the Committee regarding the topics on this agenda. The Chair may also provide for public comment before or during the discussion of specific agenda items. A member of the public who has substantial comments is urged to submit them in writing before the meeting. Please contact the Commission staff member noted as an information contact on this agenda to coordinate submission of written comments. The Chair may limit the amount of time available to each individual speaker to allow sufficient opportunity for all commenters and the accomplishment of the Committee’s business during the time allotted for the meeting.
III.	Approval of Minutes of Uniformity Committee Meeting on November 7, 2018 (8:45 a.m. – 8:50 a.m.) Tommy Hoyt

IV.	Report of Staff on State Developments Related to Uniformity Efforts Helen Hecht, General Counsel, MTC and Richard Cram, Nexus Director, MTC (8:55 a.m. – 9:15 a.m.)

V.	Report of the Combined Reporting – Finnigan Work Group Phil Skinner, Idaho, Work Group Chair and Bruce Fort, Senior Counsel, MTC (9:15 a.m. – 10:15 a.m.)
	The work group will give a status report and will ask the committee to give input on the draft model language and perhaps vote on the language or other important issues. - Finnigan Method Discussion Draft, April 11, 2019 - See link to project page and Report. - See briefing book on Finnigan issue. - Comments from Michael Fatale, MA
VI.	Break (10:15 a.m. – 10:30 a.m.)

VII.	Report of the P.L. 86.272 Work Group Brian Hamer, Counsel, MTC (10:30 a.m. – 11:30 a.m.)
	The work group will give a status report and will review issues raised in group discussions and will welcome committee input.
	- See link to project page - Status of P.L. 86-272 Statement of Information Project - Statement of Information concerning P.L. 86-272 - Scenarios (4/9/19 version with two additions)

VIII.	Lunch - Provided (11:30 a.m. – 1:00 p.m.)

IX.	Roundtable Discussion - All (1:00 p.m. – 2:00 p.m.)
	All state representatives present are welcome and encouraged to share their state’s legislative and regulatory developments in the area of taxing multistate businesses.

X.	Report of MTC Staff on Two Developments Affecting Uniformity
	(a) Federal Digital Goods Bill – Sourcing Digital Goods and Services Brian Hamer, Counsel, MTC (2:00 p.m. – 2:30) (b) State Economic Substance Doctrine Bruce Fort, Senior Counsel, MTC (2:30 p.m. – 3:00 p.m.) (See the link to the written report on the online version of this agenda.)
XI.	Break (3:00 p.m. – 3:15 p.m.)

XII.	New Business Tommy Hoyt (3:15 p.m. – 4:15 p.m.)
	Given the status of current projects, the staff of the MTC believe there is capacity for an additional project and ask the committee to consider options or issues that they may want to address.

XIII.	Adjourn

Back to the 2019 Spring Committee Meetings webpage.

Committee Rules:

Generally – The Chair runs the meeting, following the agenda. Anyone wishing to speak should ask to be recognized by the Chair. Questions are welcome at any time and participation is encouraged. The agenda also provides signals for each topic as to the type of participation anticipated (discussion, advice, voting, etc.). Members of the public are invited to provide comments as well.

Committee Members – Committee membership is voluntary and inclusive. All state personnel present or on the phone during a meeting are welcome to participate as members of the Committee and can offer motions or amendments and participate in Committee discussion, etc. But only one person from each state should cast a vote. (Members from the same state can decide who votes.)

Motions and Amendments – Official Committee decisions are made by motion (no need for a second). Motions may be offered by any Committee member, with or without an invitation of the Chair. The moving member may amend or withdraw a motion prior to a vote and other members may offer amendments, “friendly” or not. The Chair will allow discussion of motions and amendments prior to voting. The Chair may allow a request to reconsider a motion after a vote.

Voting – The Chair determines how particular votes are taken—including asking for objections only. State members participating by phone may be asked to identify themselves when voting, but otherwise, there is no requirement for a roll call vote. Unless the Chair asks for objections only, members may vote to accept or reject a motion or amendment or may abstain. Staff will be asked to record adopted motions and amendments but need not record vote tallies unless requested.

Work Groups – The Uniformity Committee may request volunteers to take on specific projects in an informal work group. There is generally no restriction on state membership or participation in the decisions made by such groups, and these groups will strive to reach decisions by consensus of those present and participating. Work group meetings or calls take places at times and intervals determined by the participants but are still subject to the commission’s notice requirement.

Formal Subcommittees – From time to time, the Uniformity Committee may need to create a more formal subcommittee. In this case, it will assign specific committee members or members of the public to the subcommittee, all of whom will be voting members.