Uniformity Committee Agenda November 2025
Uniformity Committee Meeting (PDF)
Uniformity Committee Charter – Amended July 27, 2023
Loews New Orleans Hotel
300 Poydras Street
New Orleans, Louisiana 70130
Tuesday, November 18, 2025
8:30 AM to 5:00 PM Central 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: Loews New Orleans Hotel, 300 Poydras Street, New Orleans, Louisiana 70130
- 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 Central 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 April 29, 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. | 9:15 AM | State Effects of IRS Funding & the Federal Tax Gap Carl Davis, Research Director, Institution on Taxation and Economic Policy |
Presentation (PowerPoint) (PDF) |
| BREAK – 10:00 AM Central | |||
| VI. | 10:15 AM | OB3 Changes to Federal Taxation of Multi-National Entities that States Should Understand MTC Staff |
Presentation (PowerPoint) (PDF) |
| LUNCH – 11:45 AM Central | |||
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 Partnership Project Work Group Committee Questions and Input See project page: Partnership Project Page |
Status Report Sides (PowerPoint) (PDF)
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| BREAK – 2:45 PM Central | |||
| IX. | 3:00 PM |
Report from the Digital Project Work Group Committee Questions and Input See project page: Digital Products Project Page |
Status Report Slides (PowerPoint) (PDF) |
| X. | 3:45 PM |
Report from the Receipts Sourcing Regulation Review Work Group Committee Questions and Input – Including Possible Recommendations See project page: Regulation Review Project Page |
Status Report Slides (PowerPoint) (PDF) |
| XI. | 4:30 PM |
Report on the Marketplace/Seller Certificate Report on efforts to create a uniform certificate for marketplace facilitators and sellers. |
Status Report |
| XII. | 4:40 PM |
New Business Laurie McElhatton (California), Committee Chair |
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| XIII. | 5:00 PM | Adjourn | |
Back to the 2025 Fall 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.