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.

Section 18 Regulatory Project

The Section 1 and 17 workgroups have identified a list of issues that may need to be addressed by the Uniformity Committee in light of changes to Article IV (UDITPA) adopted by the Commission in 2014 and 2015. The list includes (but is not limited to) the following:


    • Address the possible distortion that could be caused by the exclusion of functional receipts from the definition of “receipts” for purposes of the receipts factor in certain circumstances.
    • Consider exceptions to the definition of “receipts,” which now excludes receipts from securities and hedging, where these receipts might represent “transactional” receipts for certain taxpayers (e.g. brokers) as well as how possible distortion might be avoided (e.g. churning of investments).
    • Consider whether receipts from factoring of receivables should ever be included in the receipts factor.
    • Address any situations where general population data, used under the draft Section 17 sourcing rules, might result in distortion and what methods might be used to address that distortion.
    • Consider whether there needs to be a “de minimis rule” for sourcing of receipts in certain instances so that the taxpayer may use a proxy for sourcing, or possibly throw out those receipts from the factor.
    • Address regulations that might be needed to interpret and implement the amendments to Article IV, Section 18 made by the Commission in 2015.
    • Consider other special industry rules that might be necessary.

Compact Article IV Section 18 Proposed Model
Regulations Working Group


Bylaw 7 Survey

Public Hearing 

Meeting Materials

Agendas from previous meetings, materials, and other project related information:

Additional information on this meeting and agenda may be secured from Bruce Fort, Multistate Tax Commission, 444 North Capitol Street, N.W., Suite 425, Washington, D.C. 20001-1538, Telephone: (202) 650-0300.

UDITPA Sec. 18 Regulatory Project 

 Work Group Meeting  Reference Information