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.

Model Receipts Sourcing Regulation Review Work Group

At its August 2, 2022 meeting, the Uniformity Committee agreed to undertake a project and form a work group to review its model receipts (sales) sourcing regulations for income apportionment purposes, including special industry regulations and more recently adopted market-based sourcing regulations. The goal of this project is to identify updates, corrections, or conforming changes, to consider issues that may not be sufficiently addressed by existing model regulations, and to make recommendations to the committee for its action.

This page includes information on upcoming meetings and agendas,  meeting archives, and information and analysis. Those interested in the project can follow the process on this web page and can also contact Brian Hamer, MTC counsel, to be notified of future meetings.

Meeting Notice and Agenda

Agenda

Meeting Agenda

Agenda for the next meeting of the Model Receipts Sourcing Regulation Review Work Group will be posted here when the meeting is scheduled. 
Status Report from the Work Group to the Uniformity Committee – 11-18-25
(PowerPoint) (PDF)

 

Dial-in/Log-in Information 

Log-In or Use App to Join ZoomGov Meeting

https://www.zoomgov.com/j/1603440570?pwd=Umo2dTJwbGpHQkFMcS9ZVENYSm9xdz09

 Meeting ID: 160 344 0570 – Passcode: 840771

Find your local number: https://www.zoomgov.com/u/ad33yH7BqB

       If you experience any kind of difficulty participating in the meeting, please contact troubleshoot@mtc.gov.

The Work Group and MTC staff welcome input from stakeholders; please contact Brian Hamer, if you would like to provide any input with respect to the ongoing receipts sourcing project. 

PROJECT DOCUMENTS – Meeting Materials and Background Information

The documents and information below have been organized according to the industry or special regulation category.
The information here includes meeting materials, meeting notes, comments from states or members of the public, and background information.

Meeting Materials
Transportation-Related Sourcing Rules

Air Transportation:

Work Group Drafts & Memos
Background Materials

    Ground Transportation and Product Delivery Services:

      Transportation Generally: 

      Background Information

                           

      MTC Model Regulations Addressing Receipts (Sales) Sourcing for Apportionment Purposes:

      Other Receipts Sourcing Information

       

      General Method of Market-Based Sourcing of Services Adopted by States for Some or All Services (Including Business Activity Taxes)

      Delivery
      (MTC Method Generally) 

       

      Received by Purchaser

      Benefit Received

       

      Other