Sales & Use Tax Nexus Model Statute Project

I.    Welcome and Introductions

II.   Initial Public Comment Period

In accordance with its Public Participation Policy, the Sales and Use Tax Nexus Model Workgroup provides this opportunity for members of the public to address the Workgroup directly on this agenda. The Chair may also provide for public comment before or during discussion of specific agenda items.

III.  Sales and Use Tax Nexus Model Statute

At its last teleconference, the Workgroup made amendments to the draft and instructed staff to implement same. The Workgroup will now review and comment on the amendments, and will consider additional possible amendments.

• Materials – revisions as of July 1, 2015
  • PDF
  • Word
• Project Status Memo – June 19, 2015

IV.   Adjournment

Sales and Use Tax Nexus Model  Work Group Meeting
Reference Information

Drafting Resources:

• Uniform Law Commission Style Guide (external site)

Agendas and materials from previous meetings, as well as other documents:

• Agenda May 27, 2015 June 3, 17, and 24, 2015
• Materials – revisions as of June 24, 2015 PDF
• Materials – revisions as of June 24, 2015 Word
• Materials – revisions as of June 17, 2015
• Project Status Memo – June 12, 2015
• Agenda, April 10, 17 and 24, 2015
• Draft Nexus Model – as of April 20, 2015
• Draft Nexus Model – as of April 13, 2015
• “Engaged in Business” Model Statute – Revisions of the Subcommittee on Sales & Use Tax from the Meeting of March 10, 2015, April 10, 2015
• “Engaged in Business” Model Statute – Sales Tax Option,  November 12, 2014
• “Engaged in Business” Model Statute – Use Tax Option A,  November 12, 2014
• “Engaged in Business” Model Statute – Use Tax Option B,  November 12, 2014
• Agenda, November 12, 2014
• “Engaged in Business” Model Statute – Sales Tax Option , October 22, 2014
• “Engaged in Business” Model Statute – Use Tax Option A, October 22, 2014
• “Engaged in Business” Model Statute – Use Tax Option B, October 22, 2014
• Agenda, October 22, 2014, October 1, 2014 and September 10, 2014
• “Engaged in Business” Model Statute – Sales Tax Option Richard Cram Edits, October 1, 2014
• “Engaged in Business” Model Statute – Sales Tax Option, October 1, 2014
• “Engaged in Business” Model Statute – Use Tax Option A, October 1, 2014
• “Engaged in Business” Model Statute – Use Tax Option B, October 1, 2014
• Review and Discussion of Materials, September 10, 2014
• Review and Discussion of Materials, February 26, 2014
• Review and Discussion of Materials, February 20, 2014
• Review and Discussion of Materials, February 10, 2014
• Review and Discussion of Materials, January 13, 2014
• Review and Discussion of Materials, Version 1 and Version 2, November 20, 2013
• Review and Discussion of Materials, October 23, 2013
• Review and Discussion of Materials, September 4, 2013
• Review and Discussion of Materials, June 24, 2013
• Review and Discussion of Materials, May 20, 2013 
• Review and Discussion of Materials, April 22, 2013