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 2026

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

Fort Pontchartrain – a Wyndham Hotel
2 Washington Boulevard
Detroit, Michigan 48226

Tuesday, July 28 2026
9:30 AM to 3:15 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.

  • Please Register Here
  • 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. 9:30 AM Welcome, Introductions & Initial Public Comment
Laurie McElhatton (California), Committee Chair &
Phil Skinner (Idaho), Committee Vice Chair (remote)
State members and other state attendees (in-person and remote) will be asked to introduce themselves. Members of the public may also introduce themselves
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. 9:50 AM Approval of Minutes from April 21, 2026 Meeting
Laurie McElhatton (California), Chair and Committee
Committee members will be asked to review and approve the minutes (with or without amendments).
Minutes (PDF)
III. 9:55 AM Annual Approval of the Uniformity Committee Charter
Laurie McElhatton (California), Chair and Committee
Committee members will be asked to approve the committee charter (with or without amendments).
Charter (PDF)
IV. 10:00 AM Remarks of the Chair and Vice Chair & Nomination of a New Vice Chair
Laurie McElhatton (California), Chair &
Phil Skinner (Idaho), Vice Chair
The Chair and Vice Chair will give opening remarks and will also ask for nominations for a new Vice Chair since Phil Skinner will be stepping down. Members of the committee may be asked to vote on the nominee(s).
V. 10:15 AM Uniformity Developments Report
MTC Staff
Developments Report (PDF) (PowerPoint)
VI. 10:30 AM

Report from the Digital Products Work Group
Tim Jennrich (Washington), Work Group Chair
Mia Strong (Louisiana), Work Group Vice Chair
MTC Staff
The work group will update the committee on its recent proposals (approved by the committee) and potential new projects or topics that the Uniformity Committee” may want to consider and suggest a process for selecting those potential projects.
See project page: Digital Products Project Page

VII. 11:15 AM

Report from the Receipts Sourcing Regulation Review Work Group – Part I
Katie Frank (California), Work Group Chair
MTC Staff
The work group will ask for any questions about the process of selecting new projects, or the possible projects, and solicit suggestions.
See project page:  Regulation Review Project Page

Status Report (PDF) (PowerPoint)
LUNCH – 11:45 AM Eastern
VIII. 1:15 PM

Report from the Receipts Sourcing Regulation Review Work Group – Part II
Katie Frank (California), Work Group Chair
MTC Staff
The work group will ask for any questions about the process of selecting new projects, or the possible projects, and solicit suggestions.
See project page:  Regulation Review Project Page

IX. 1:30 PM

Report from the Partnership Taxation Work Group
Laurie McElhatton (California), Work Group Chair
MTC Staff
The work group will give a status report and request guidance from the committee about how to move forward on issues involving the drafting of uniform sourcing provisions for partnership income as well as next steps.
See project page: Partnership Project Page

Status Report (PDF)
X. 2:20 PM State Roundtable
Committee and Other State Representatives
Committee members will be asked to give an update on issues of interest to their states.
XI. 3:10 PM New Business
Laurie McElhatton (California), Committee Chair
Any person may suggest new business for the committee to consider.
XII. 3:15 PM Adjourn

Back to the 2026 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.