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.

Meeting Notice and Agenda


We have convened an informal study group of state and industry volunteers to assist staff in identifying issues, addressing questions, and gathering information that may be useful to the Model Receipts Sourcing Regulations Review Work Group.  Study group calls are not public but any information that may be useful to the Work Group will be reported out.  We will post the next Work Group meeting date here when it is set.

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. 


Dial-in/Log-in Information 

None at this time. 

Latest Project Documents

Background Information


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

Related Information

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