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.

Sales Tax on Digital Products

Project Description

At its July 28, 2021 meeting, the Uniformity Committee considered a recommendation from the Standing Subcommittee to begin drafting the outline of a white paper on state sales taxation of digital products. The committee agreed that MTC staff would begin the process by drafting a detailed outline of the issues to be included in that white paper and conducting research and stakeholder interviews. At the August 2, 2022 meeting of the Uniformity Committee, the committee reviewed the proposed draft outline and agreed that a project work group should be formed to provide ongoing input and review of the white paper, as it is developed.

On this project page, you will find:

information about upcoming and past meetings

    • whitepaper outline drafts
    • research and analysis
    • written comments and feedback
    • legislative reports
    • selected information from state tax agencies on taxation of digital products
    • background and other information on the Streamlined Sales and Use Tax Agreement
    • related federal information

Upcoming Meeting Notice


Thursday, October 5, 2023 – 11:00 a.m. Eastern

    I.  Welcome and opening remarks

    II.  Initial public comment

    III. Review of notes from September 7, 2023 meeting

    IV. Comments from Mark Nebergall, Software Finance and Tax Executives Council (SoFTEC), to Ray Langenberg’s “Determining the Tax Base”

    V.  Discussion of draft matrix (opens in Excel) with three approaches to taxing digital products. We will hear from state tax agency representatives about their experiences dealing with the taxation of digital products and how that will help add more information to the draft matrix.

    VI. Adjourn

    Dial-in/Log-in Information 

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    Project Materials

    Latest Documents – By Subject

    Written Comments and Feedback
    Streamlined Sales Tax Information
    Related Federal Information

    Additional Background Information

    Prior Meeting Agendas, Materials, and Notes


     Digital Goods Workgroup Agenda, September 7, 2023

    Digital Goods Workgroup Agenda, August 3, 2023

    Digital Goods Workgroup Agenda, July 6, 2023

    Digital Goods Workgroup Agenda, June 1, 2023

    Digital Goods Workgroup Agenda, April 6, 2023

    Digital Goods Workgroup Agenda, Special Meeting with Avalara Representatives, March 28, 2023

      • (no attachments)

    Digital Goods Workgroup Agenda, March 2, 2023

    Digital Goods Workgroup Agenda, February 2, 2023

    Digital Goods Workgroup Agenda, January 5, 2023

    Digital Goods Workgroup Agenda, December 8, 2022

    Digital Goods Workgroup Agenda, October 27, 2022

    Digital Goods Workgroup Agenda, September 22, 2022

    Initial MTC Materials

    Project Proposal and Recommendation Presentation by the State of Washington Department of Revenue to the Uniformity Committee at its April 2021 meeting recommending that the committee consider a project to modernize state sales and use tax systems to include digital products.

    Recommendation by the Standing Subcommittee to the Uniformity Committee that the committee begin a project.

      • Final Recommendation – Project on Sales Taxation of Digital Products – as Approved June 17, 2021​