Sales Tax on Digital Products

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.

This page contains information on the project including status reports, research and analysis, state information,
and links to Streamlined Sales Tax resources. 

Those interested in the project can follow the process on this web page and can also contact Helen Hecht, MTC Uniformity Counsel. 

Note that the project is soliciting both oral and written comments from states and stakeholders in the development of the detailed outline of a white paper on the subject. Written comments can be submitted to Helen Hecht, Uniformity Counsel. 

Meeting Notice and Agenda


Tuesday, March 28, 2023 – 2:00 p.m. Eastern

I.     Welcome and Introductions

II.   Initial public comment

III. Digital products in the marketplace – Discussion with Avalara representatives Scott Peterson, David Lingerfelt, and Toby Barger

IV.  Adjourn


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    Meeting-Related Information

    Notes, Drafts, and Other Information

    Written Comments


    Background Information

    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​



    Research & Analysis

    Legislative Reports

    Selected State Tax Agency Information – Tax Imposition Related to Digital Products Generally

    Streamlined Sales Tax Information

    Related Federal Information