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 November 2023

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

Tuesday, November 14, 2023
8:30 AM – 5:00 PM Eastern Time

The MC Hotel, Autograph Collection
690 Bloomfield Avenue
Montclair, New Jersey, 07042

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All times noted are estimates and are Eastern Time.

I.  Welcome and Introductions                                                                         8:30 AM

Laurie McElhatton (California), Chair &
Phil Skinner (Idaho), Vice Chair

 

 

Committee and other attendees
II.  Initial Public Comment 8:45 AM

Members of the Public

Note: Members of the public are invited to provide comments throughout the meeting on issues before the committee. This initial public comment period is for those who wish to comment on the committee’s projects or agenda generally.
III.  Approval of the Minutes 9:00 AM

Laurie McElhatton, Chair

 

 

 

 Minutes of the July 25, 2023 Meeting (PDF)
IV.  Uniformity Developments 9:05 AM Helen Hecht, MTC

Developments Report (Powerpoint)

Developments Report (PDF)
V.   Project Status Report – Receipts Sourcing Regulation Review 9:30 AM

Katie Frank (California), Work Group Chair

Brian Hamer, MTC

Reg Review Status Report (Powerpoint)

Reg Review Status Report (PDF)

See Receipts Sourcing Regulation Review project page
BREAK    10:00 AM                
VI. Project Report – State Taxation of Partnerships 10:20 AM

Laurie McElhatton, Chair of the Committee and Work Group Chair

Helen Hecht, Chris Barber, Jennifer Stosberg, MTC

Review of the partnership tax issues under consideration and next steps.

Partnership Project Status Report (Powerpoint)

Partnership Project Status Report (PDF)

See State Taxation of Partnerships project page
LUNCH  11:45 AM

VII. Project Report – Sales Taxation of Digital Products

 

ITFA Panel and Discussion and Status Report

 1:15 PM

Panel:
Andrew Appleby, Assoc. Professor of Law, Stetson University College of Law

 

Joe Bishop-Henchman, Executive V.P., National Taxpayer’s Union

Mark Nebergall, Senior Counsel, McDermott, Will & Emery

Jonathan White, MTC, and Nancy Prosser, MTC – moderator

Status Report:

Gil Brewer (Washington), Work Group Chair

Nancy Prosser, Lila Disque, and Jonathan White (MTC)

Internet Tax Freedom Act (PDF)

ITFA Presentation Slides (Powerpoint)

ITFA Presentation Slides (PDF)

 

 

 

 

See Sales Taxation of Digital Products project page

 
BREAK 3:00 PM
VIII. State Roundtable 3:20 PM

Committee and State Representatives

States will be asked to give an update on important developments of interest in their states.
IX.  New Business 4:15 PM Any person wishing to raise an issue for the committee to consider may do so.
X.  Adjourn 5:00 PM Adjourn

 

Back to the 2023 Fall Committee Meetings page.

NOTE:

  • 2024 Spring MTC Committee Meetings, April 29 – May 1 Kansas City, MO
  • 2024 Annual MTC 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.