Uniformity Committee Agenda April 2026
Uniformity Committee Meeting (PDF)
Uniformity Committee Charter – Amended July 27, 2023
Crowne Plaza Knoxville
401 West Summit Hill Drive
Knoxville, Tennessee
Tuesday, April 21, 2026
8:30 AM to 5:00 PM Eastern Time
https://www.zoomgov.com/j/1606385193?pwd=4c8PyfqnQFIBO43C8EjufcILj7KyvM.1
Meeting ID: 160 638 5193
Passcode: 159034
Zoom Access: Your line will be muted when you join. You will need to un-mute in order to speak. To un-mute by phone, press *6.
If you experience difficulty participating in the meeting, contact troubleshoot@mtc.gov.
Note: Participation in this meeting will be in-person and remotely using Zoom Government. Our open sessions use ZoomGov’s AI Companion feature; for more details about how we use this feature, see our summary here.
- In Person: Crowne Plaza Knoxville, 401 West Summit Hill Drive, Knoxville, Tennessee
- Zoom Government Log In: Meeting ID: 160 638 5193 Passcode: 159034 or use this link: Zoom Log-In
- Zoom Government Dial In: Phone Number +16692545252, Code 1606385193# US (San Jose). Or find local number using this link: Number Look-Up
All times noted are estimates and are Eastern Time.
| I. | 8:30 AM | Welcome, Introductions, & Initial Public Comment Laurie McElhatton (California), Committee Chair & Phil Skinner (Idaho), Committee Vice Chair (remote) |
See Uniformity Process & Handbook (Link)
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| II. | 8:45 AM | Approval of Minutes from November 18, 2025 Laurie McElhatton (California), Chair and Committee Committee members will be asked to approve the minutes. | Minutes (PDF) |
| III. | 8:50 AM | Remarks of the Chair and Vice Chair & Introducing Presentations Portion of the Meeting Laurie McElhatton (California), Chair & Phil Skinner (Idaho), Vice Chair (remote) |
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Presentations
| IV. | 9:00 AM | Uniformity Developments Report MTC Staff |
Developments Report (PowerPoint) (PDF) |
| V. | 9:10 AM | State Taxation of Digital Products – Issues and Questions Professor Andrew D. Appleby, Winston College of Law & Jared Walczak, Senior Fellow with the Tax Foundation along with Tim Jennrich (Washington) and Ray Langenberg (Texas) – discussants. |
Presentations (PowerPoint) (PDF) |
| BREAK – 10:20 AM Eastern | |||
| VI. | 10:40 AM | Effects of Federal Policy and Economic Trends on State Taxes and Recent Legislative Trends Scott Pattison, Director of Tax Research and Policy with the Federation of Tax Administrators; Carl Davis, Research Director at the Institute on Taxation and Economic Policy; Brian Hamer, Senior Counsel (MTC); and Jonathan White, Counsel (MTC) |
Presentation (PowerPoint) (PDF) Federal & State Developments (PowerPoint) (PDF) Legislative Trends (PowerPoint) (PDF)
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| LUNCH – Noon Eastern | |||
Business Meeting
| VII. | 1:15 PM |
Convening of the Committee’s Business Meeting & State Roundtable States are asked to give an update on important developments of interest in their states as well as feedback to the MTC about issues they are working on. |
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| VIII. | 2:00 PM |
Report from the Digital Project Work Group Committee Questions and Input See project page: Digital Products Project Page |
Status Report Sides (PowerPoint) (PDF)
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| BREAK – 2:40 PM Eastern | |||
| IX. | 3:00 PM |
Report from the Receipts Sourcing Regulation Review Work Group Committee Questions and Input – Including Recommendations for Revisions to Broadcasting Rule See project page: Regulation Review Project Page |
Status Report Sides (PowerPoint)(PDF) Proposed Revisions to Broadcasting Rule (Word) (PDF) Briefing Book – Broadcasters (PDF) |
| X. | 3:40 PM |
Report from the Partnership Project Work Group Committee Questions and Input See project page: Partnership Project Page |
Status Report Sides (PowerPoint) (PDF)
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| XI. | 4:45 PM |
New Business Laurie McElhatton (California), Committee Chair |
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| XII. | 5:00 PM | Adjourn | |
Back to the 2026 Spring Committee Meetings page.
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.