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.

Uniformity Committee Agenda April 2024

PUBLIC NOTICE & AGENDA
Uniformity Committee Agenda (PDF)
Uniformity Committee Charter – Amended July 27, 2023

Tuesday, April 30, 2024
8:30 AM – 5:00 PM Central Time

InterContinental Kansas City at the Plaza
401 Ward Parkway
Kansas City, Missouri

      • In Person: InterContinental Kansas City at the Plaza, 401 Ward Parkway, Kansas City, Missouri
      • Zoom Government Log In: Meeting ID: 161 375 9775 Passcode: 949859 or use this Link
      • Zoom Government Dial In: +1 669 254 5252 US (San Jose) or find local number Here

All times noted are estimates and are Central Time.

I. 8:30 AM Welcome and Introductions                                                                                
Laurie McElhatton (California), Chair &
Phil Skinner (Idaho), Vice Chair Committee and other attendees
II. 8:45 AM

Initial Public Comment
Members of the Public

Note: The public is invited to comment on issues before the committee, throughout the meeting. This initial public comment period is for those who wish to comment on the committee’s projects or agenda generally.

III. 9:00 AM

Approval of the Minutes

Laurie McElhatton, Chair

Minutes of the November 14, 2023 Meeting (PDF)
IV. 9:05 AM

Economic/Revenue Outlook

Scott Pattison, MTC – Report (PowerPoint)

Economic Outlook Report
V. 9:30 AM

Overview of Uniformity Projects

Laurie McElhatton, Chair, Phil Skinner, Vice Chair & Helen Hecht, MTC

Overview Report (PDF) (PowerPoint)
VI. 9:45 AM

Project Report – Receipts Sourcing Regulation Review
Katie Frank (California), Work Group Chair & Brian Hamer, MTC

See project page here: Receipts Sourcing Regulation Review

Status Report – Regulation Review (PDF) (PowerPoint)
BREAK – 10:15 AM Central               
VII. 10:30 AM

Project Report – State Taxation of Partnerships
Laurie McElhatton, Chair of the Committee and Work Group Chair, David Merrien (Montana), Work Group Vice Chair
Helen Hecht, Chris Barber, Jennifer Stosberg, MTC
Review of the partnership tax issues under consideration and next steps.

See project page here: State Taxation of Partnerships

Status Report – Taxation of Partnerships (PDF) (PowerPoint)
LUNCH – 11:45 AM Central
VIII. 1:15 PM

State Roundtable
Committee and Other State Representatives

States are asked to give an update on important developments of interest.

BREAK – 2:30 PM Central
IX. 2:45 PM

Project Report – Sales Taxation of Digital Products
Tim Jennrich (Washington), Work Group Chair, Mia Strong (Louisiana) Work Group Vice Chair
Nancy Prosser, Lila Disque, Jonathan White, and Helen Hecht (MTC)

See project page, here: Sales Taxation of Digital Products

Status Report – Digital Project (PDF) (PowerPoint)
X. 4:00 PM New Business Anyone with business to bring before the committee may do so.
XI. 4:30 PM Wrap-Up and Adjourn

Back to the 2024 Spring Committee Meetings page.

NOTE:

  • 2024 Annual MTC Commission and Committee Meetings, July 29 – August 1 Denver, CO
  • 2024 Fall MTC Committee Meetings, November 18-23 Sante Fe, NM

Committee Rules:

Generally – The Chair runs the meeting, following the agenda. Anyone wishing to speak should ask to be recognized by the Chair. Questions are welcome at any time and participation is encouraged. The agenda also provides signals for each topic as to the type of participation anticipated (discussion, advice, voting, etc.). Members of the public are invited to provide comments as well.

Committee Members – Committee membership is voluntary and inclusive. All state personnel present or on the phone during a meeting are welcome to participate as members of the Committee and can offer motions or amendments and participate in Committee discussion, etc. But only one person from each state should cast a vote. (Members from the same state can decide who votes.)

Motions and Amendments – Official Committee decisions are made by motion (no need for a second). Motions may be offered by any Committee member, with or without an invitation of the Chair. The moving member may amend or withdraw a motion prior to a vote and other members may offer amendments, “friendly” or not. The Chair will allow discussion of motions and amendments prior to voting. The Chair may allow a request to reconsider a motion after a vote.

Voting – The Chair determines how particular votes are taken—including asking for objections only. State members participating by phone may be asked to identify themselves when voting, but otherwise, there is no requirement for a roll call vote. Unless the Chair asks for objections only, members may vote to accept or reject a motion or amendment, or may abstain. Staff will be asked to record adopted motions and amendments, but need not record vote tallies unless requested.