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 July 2025

Uniformity Committee Meeting (PDF)
Uniformity Committee Charter – Amended July 27, 2023

Hilton Salt Lake City Center
255 South West Temple
Salt Lake City, Utah 84101

Tuesday, July 22, 2025
9:30 AM to 3:30 PM Mountain 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.

      • Please Register Here
      • In Person:  Hilton Salt Lake City Center, 255 South West Temple, Salt Lake City, Utah 84101
      • 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 Mountain Time.

I. 9:30 AM Welcome, Introductions, Initial Public Comment &
Opening Remarks of the Chair & Vice Chair
Laurie McElhatton (California), Chair &
Phil Skinner (Idaho), Vice Chair
Note: This initial public comment period is for those who wish to comment on the Committee’s agenda or work generally. There will also be opportunities for the public to comment on individual projects when those projects are discussed.
II. 9:45 AM Approval of Minutes from April 29, 2025
Laurie McElhatton (California), Chair and Committee
Committee members will be asked to approve the minutes.
Minutes (PDF)
III. 9:50 AM Annual Approval of the Committee Charter
Laurie McElhatton (California), Chair
Committee members will be asked for any amendments to the charter.
Charter (PDF)
IV. 9:55 AM Uniformity Developments
MTC Staff
Developments Report (PDF) (PowerPoint)
V. 10:15 AM

Report from the Digital Products Work Group
Tim Jennrich (Washington), Work Group Chair
Mia Strong (Louisiana), Work Group Vice Chair
Ray Langenberg (Texas)
MTC Staff
The work group leaders and staff will give a status report along with a presentation on sourcing rules for telecom and digital products found in federal law and proposed federal legislation.
See project page: Digital Products Project Page

Status Report (PDF) (PowerPoint)

Presentation on MTSA and DGTSFA sourcing rules (PDF) (PowerPoint)

VI. 11:15 AM

Report from the Regulation Review Work Group
Katie Frank (California), Work Group Chair
MTC Staff
The work group leader and staff will give a status report and revised Airline model special industry rule.
See project page:  Regulation Review Project Page

Status Report (PDF) (PowerPoint)

Airlines Briefing Book (PDF)

Draft Revised Airline Regulation (PDF)

LUNCH – 11:45 AM Mountain
VII. 1:15 PM

Report from the Partnership Taxation Work Group
Laurie McElhatton (California), Work Group Chair
MTC Staff
The work group chair and staff will give a status report on the partnership project and ask for any committee input.
See project page: Partnership Project Page

Project Report – (PDF) (PowerPoint)
VIII. 2:10 PM Uniform Marketplace Facilitator Certificate
Richard Cram, MTC
Report on efforts to create a uniform certificate for marketplace facilitators and sellers
Status Report
IX. 2:20 PM State Roundtable
Committee and Other State Representatives
States are asked to give an update on important developments of interest in their states and give feedback to the MTC on issues they are working on.  Possible questions to consider: (PDF)
X. 3:10 PM New Business
XI. 3:15 PM Wrap-Up and Adjourn
Laurie McElhatton (California), Chair &
Phil Skinner (Idaho), Vice Chair

Back to the 2025 Annual 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.