MultiTax Commission

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.

Nexus Committee Agenda July 2025

Nexus Committee Meeting (PDF)
Hilton Salt Lake City Center
255 South West Temple
Salt Lake City, Utah 84101

Monday, July 21, 2025
1:30 PM to 5:00 PM Mountain Standard Time

Industry

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I. Open Session–Welcome and Introductions 
II. Initial Public Comment Period
In accordance with its Public Participation Policy, the Nexus Committee provides this opportunity for members of the public to address the Committee directly on this agenda.  The Chair may also provide for public comment before or during the discussion of specific agenda items.
III.

Review of open session minutes of April 30, 2025 meeting (PDF)
IV.

Nexus Director’s FY 2025 Report  (PDF)

Update on nexus law developments since April 30, 2025 meeting  (PDF)
V.

Jeffrey Friedman, Professor Richard Pomp and Richard Cram discussion of Commerce Clause concerns regarding use tax on mobile equipment: Ellingson Drainage, Inc. v. South Dakota Department of Revenue  (PDF)
 

  –  A Response to Cram’s Ellingson’s Defense: Credits Do Not Cure an Externally Inconsistent Tax, Tax Notes State (PDF)
  –  Credits: Cure for Use Tax Apportionment, Tax Notes State (PDF)
VI. Presentation by Chair Bryan Kelly on Washington State’s Expanded Voluntary Disclosure Program
 

  –  Presentation slides (PDF)
VII. Proposal to amend Procedures for Multistate Voluntary Disclosure to add example to Paragraph 6.2
 

  –  Memorandum (PDF)
VIII.

Annual consideration Nexus Committee Charter (PDF)
IX. New Business
X. Upcoming Meetings
2025 Fall Committee Meetings, November 17-20, 2025 in New Orleans, Louisiana
XI. Closed Session (National Nexus Program Member States only)
XII. Report from Closed Session (if any)
XIII. Adjournment

 

Back to the 2025 Annual Meetings page.

If you would like more information about this meeting, contact Richard Cram, Director of the National Nexus Program, Multistate Tax Commission, 444 North Capitol Street, N.W., Suite 425, Washington, D.C. 20001. Telephone (202) 695-8139.