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 February 2026

Uniformity Committee Special Meeting

Tuesday, February 3, 2026
3:00 to 4:30 p.m. 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 remotely using Zoom Government.

 

The MTC Uniformity Committee will hold a special meeting on February 3, 2026 from 3:00 to 4:30 p.m. Eastern Time via Zoom. The purpose of the meeting is to consider updates to the MTC’s special industry regulation for Airlines, Reg., §18.(e).

These proposed revisions can be accessed here: Proposed Revisions to Airlines Rule.  A briefing book prepared by MTC staff, which provides background and analysis on the sourcing of airline receipts, can be accessed here: Airlines Briefing Book.

As noted at the Uniformity Committee’s meeting in New Orleans on November 18, 2025, the Model Receipts Sourcing Regulation Review Work Group has recommended that the Committee adopt these proposed revisions.

I. Introductory remarks by Committee Chair
II. Initial Public Comments
III.

Consideration of proposed revisions to the MTC’s special industry regulation for Airlines (Reg.IV.18.(e)) 

          – Work Group proposal slides (PDF)

IV. Adjournment

Voting Process:

The uniformity process used by the MTC is outlined, here: MTC Uniformity Process. (See also the MTC Uniformity Handbook available through that link.)

The Uniformity Committee may take any action it chooses regarding the proposed revisions, including approving them for the Executive Committee’s consideration, returning them to the work group with additional instructions, or tabling them for further consideration.

In addition, note the following:

    • Because this is a meeting that will be conducted remotely, any vote on a motion regarding the proposed revisions will be taken by roll call of the states.
    • There is no quorum requirement and any state participants may vote if they wish—with one vote per state.
    • State participants that wish to vote can vote yes, no, or abstain. Approval of the proposed revisions will require a majority of the states that vote to vote yes.

For information about this meeting, contact MTC Uniformity Counsel, Helen Hecht.

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.