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State Taxation of Partnership Work Group

At its meeting in April 2021, the Uniformity Committee took up a project on state taxation of partnerships based on the
recommendations of the Standing Subcommittee that a work group be established to consider issues affecting:

1. Sourcing of partnership operating income and partnership items for state tax purposes;
2. Sourcing and taxation of gains and losses from the sale of partnership interests;
3. Entity level taxation issues including transfer pricing or combined filing issues; and
4. Other administrative and enforcement issues including information reporting and withholding.

Work Group Project page

Model Receipts Sourcing Regulation Review Work Group

At its August 2, 2022 meeting, the Uniformity Committee agreed to undertake a project and form a work group to review its model receipts (sales) sourcing regulations for income apportionment purposes, including special industry regulations and more recently adopted market-based sourcing regulations. The goal of this project is to identify updates, corrections, or conforming changes, to consider issues that may not be sufficiently addressed by existing model regulations, and to make recommendations to the committee for its action.

 

Work Group Project page

Sales Tax on Digital Products Work Group

At its July 28, 2021 meeting, the Uniformity Committee considered a recommendation from the Standing Subcommittee to begin drafting the outline of a white paper on state sales taxation of digital products. The committee agreed that MTC staff would begin the process and report out at the November, 2021 committee meeting.

 

Work Group Project page

Recent Uniformity Projects

  • Model Option for Combined Filing Under Finnigan approach
  • P.L. 86-272 Statement of Information
  • Wayfair Implementation and Marketplace Facilitator Work Group
  • Partnership/RAR Project
  • New Project Selection Project
  • Model Sales and Use Tax Notice and Reporting Statute (tabled after Wayfair)
  • Tax Undercollection Class Action & Tax Overcollection False Claims Act (ended: endorsed ABA model)
  • Marketplace Fairness Act Model Uniform Language (tabled)
  • Trusts Uniformity Project (tabled in favor of other projects)

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