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.

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Alternative Taxes

The project work group has focused on application of sales and use tax to digital products and has not considered alternative taxes as part of its discussions. This page will, instead, be used to track information on those taxes as a resource for states.

Relevant Sales Tax History

– State Sales Tax History and Terminology

Links to Important Information

– The Streamlined Sales and Use Tax Agreement and Related Information. 

– The Internet Tax Freedom Act (ITFA)

– The Digital Goods and Services Tax Fairness Act of 2019 (not passed)

At its the MTC Uniformity Committee meeting in July 2026,  the digital project work group made a presentation that included a review of the types of alternative taxes that states are beginning to consider. See that presentation, here:

Digital Project Presentation – July 2026  (PowerPoint) (PDF)