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

Agenda – Meeting of Monday, July 15, 2024 at 3:00 – 4:30 pm Eastern Time

I. Welcome and Introductions – Katie Frank, Chair (California)
II. Initial Public Comments
III. Discussion of current and draft MTC model sourcing rules as they relate to the sourcing of certain ground transportation services
 – Draft Rule for Sourcing Transportation Receipts – July 3, 2024 (PDF)(Word)
– Slides Describing Issues to be Considered (PDF)(PowerPoint)
IV. Solicitation of Additional Topics for Consideration
V. Adjourn

Public Comments Received: – Letter from Eric Tresh, Eversheds Sutherland Re: Ground Transportation Draft – July 8, 2024 (PDF); Letter from Jeff Friedman, Eversheds Sutherland – July 10, 2024 (PDF); and Letter from the American Trucking Associations – July 12, 2024 (PDF).

Dial-in/Log-in Information 

Log-In or Use App to Join ZoomGov Meeting

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 Meeting ID: 160 344 0570 – Passcode: 840771

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Meeting ID: 160 344 0570

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

       If you experience any kind of difficulty participating in the meeting, please contact events@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

    Transportation and Product Delivery Services:

    Air Transportation:

    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)

    Received by Purchaser

    Benefit Received

     

    Other