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About Uniformity

Promoting “uniformity or compatibility in significant components of tax systems” is one purpose of the Multistate Tax Compact. In addition, the Commission has the express power to study state and local tax systems and particular types of state and local taxes and develop and recommend proposals for an increase in uniformity or compatibility of State and local tax laws with a view toward encouraging the simplification and improvement of State and local tax law and administration. See the Compact, Art. VI, Sec. 3.

Uniformity information on the Commission’s website includes:  

  • The Uniformity Committee Charter
  • A summary of the Commission’s uniformity process
  • Information on uniformity developments
  • Adopted uniform and model statutes and regulations
  • Uniformity Committee meeting archives
  • Information on the Standing Subcommittee on new projects
  • Details on current and recent uniformity projects
  • Information on the Commission’s proposed changes to Compact Art. IV – UDITPA 

In addition, beginning in 2016, the Uniformity Committee generally attempts to conform to the Uniform Law Commission Style Guide.