Agenda

THE MAY MEETING IS CANCELLED (DUE TO CONFLICT WITH MTC SPRING MEETINGS)
THE NEXT MEETING IS JUNE 5, 2025 – 11:00 AM EASTERN

For information about this meeting, contact MTC Uniformity Counsel Helen Hecht at hhecht@mtc.gov.

AGENDA

(TBD)

– Work Group Meeting Guidelines (PDF)

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MATERIALS FOR THE DEFINITION STUDY GROUP:

1. Proposed Broad Definition & Comments

These are versions of a proposal by Ray Langengberg and related comments.

Latest Version:  Proposed Broad Definition – Document – May 9, 2025 (PDF)(Word)

Earlier Versions & Comments:

—–Proposed Broad Definition – Document – April 21, 2025 (PDF)
—–ABA Comments – 2025 May Tax Meeting (PDF) – see p. 14
—–Comments from Eversheds Sutherland – May 8, 2025 (PDF)
—–COST Proposal for a Business to Business Exclusion – March 25, 2025 (PDF)
—–Proposed Broad Definition – Document – March 24, 2025 (PDF)
—–Proposed Broad Definition – Document – January 23, 2025 (PDF)
—–Proposed Broad Definition – Slides (PDF)(PowerPoint)

2. Evaluation of Other State Approaches

—–Ohio Approach (Revised) – (PDF)
—–South Dakota Approach – (PDF)

3. Notes from Work Group Meeting (PDF)
These are the notes from the work group discussion held on January 23, 2025 during which the study group was created.

4. Determining the Tax Base, Ray Langenberg (PDF)
This document was from the October 2023 work group meeting at which Ray Langenberg summarized views on defining the tax base and issues that may be relevant to a broad definition of digital products.

5. White Paper Outline and Research – Imposition (Definitions) Page Link – HERE
This page contains additional  information on imposition of sales tax to certain defined products and the MTC staff research on the approaches that states take including the broad, medium, and narrow approaches.

6. Primer – Definitions Study Group (PDF)
This document summarizes some of the issues and topics that the study group may wish to consider with regard to a broad definition of digital products–including the proposal set out in numbers 1 and 2 above.

7. Staff Research – Digital Products State Taxation Matrix (PDF) and Matrix Writeup (PDF) Note: See the Matrix in Excel form on the link to the Imposition (Definitions) Page above. That Excel workbook contains additional sheets with research. 

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MATERIALS FOR THE BUNDLING EXERCISE:

• • • Note to Volunteers for Bundling Exercise (PDF)
    • Bundling Exercise:
      • Bundling Exercise – Final Version (PDF)
      • Bundling Exercise – Final Version (WORD)
    • Summary of Streamlined Bundling Rules:
      • Summary of Streamlined Bundling Rules (PDF)
      • Summary of Streamlined Bundling Rules (WORD)
    • Bundling Group Report – April 3, 2025 – (PDF) (Word)