Sales Tax on Digital Products
Project Description
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 by drafting a detailed outline of the issues to be included in that white paper and conducting research and stakeholder interviews. At the August 2, 2022 meeting of the Uniformity Committee, the committee reviewed the proposed draft outline and agreed that a project work group should be formed to provide ongoing input and review of the white paper, as it is developed.
For information about this or any other MTC uniformity project, contact MTC Uniformity Counsel Helen Hecht at hhecht@mtc.gov.
Upcoming Meeting Notice
Agenda
NEXT REGULARLY SCHEDULED MEETING
Thursday, December 5, 2024 – 11:00 a.m. Eastern
For information about this meeting, contact MTC Uniformity Counsel Helen Hecht at hhecht@mtc.gov.
– Work Group Meeting Guidelines
AGENDA
(Coming Soon)
MATERIALS FOR THE BUNDLING EXERCISE:
- Note to Volunteers for Bundling Exercise (PDF)
- Bundling Exercise:
- Summary of Streamlined Bundling Rules:
Dial-in/Log-in Information
Log-In or Use App to Join ZoomGov Meeting
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Meeting ID: 161 641 8264
Passcode: 230515
Dial-In
+1 669 254 5252 US (San Jose)
Find your local number:
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Meeting ID: 161 641 8264
NOTE: 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 any kind of difficulty participating in the meeting, please contact events@mtc.gov.
Prior Meeting Agendas, Materials, and Notes
Digital Goods Workgroup Agenda, November 7, 2024 (PDF)
Digital Goods Workgroup Agenda, October 3, 2024 (PDF)
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- Draft of Bundling White Paper (PDF) (Word)
- Notes from the September 5, 2024 Work Group Meeting
Digital Goods Workgroup Agenda, September 5, 2024 (PDF)
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- Draft of Bundling White Paper (Sept. 5, 2024) (PDF) (Word)
- Notes from July 11, 2024 Meeting (PDF)
Digital Goods Workgroup Agenda, July 11, 2024 (PDF)
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- Notes from June 6, 2024 work group meeting (PDF)
- Work Group Slides – Bundling Issues (PDF)(PowerPoint)
Digital Goods Workgroup Agenda, June 6, 2024 (PDF)
Digital Goods Workgroup Agenda, April 4, 2024 (PDF)
Digital Goods Workgroup Agenda, March 7, 2024 (PDF)
Digital Goods Workgroup Agenda, February 1, 2024 (PDF)
Digital Goods Workgroup Agenda, January 11, 2024 (PDF)
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- Notes from November 2, 2023 work group meeting (PDF)
- Draft matrix (opens in Excel)
Digital Goods Workgroup Agenda, November 2, 2023 (PDF)
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- Notes from October 5, 2023 work group meeting (PDF)
- Draft matrix (opens in Excel)
- Presentation (PDF) from Ray Langenberg on criteria for defining the digital products tax base
Digital Goods Workgroup Agenda, October 5, 2023 (PDF)
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- Notes from September 7, 2023 meeting (PDF)
- “Determining the Tax Base” (PDF), Ray Langenberg
- Draft matrix (opens in Excel)
Digital Goods Workgroup Agenda, September 7, 2023 (PDF)
Digital Goods Workgroup Agenda, August 3, 2023 (PDF)
Digital Goods Workgroup Agenda, July 6, 2023 (PDF)
Digital Goods Workgroup Agenda, June 1, 2023 (PDF)
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- Notes from Apr. 6, 2023 meeting (PDF)
- Video from June 1 meeting – Research update from MTC Counsel Jonathan White on state treatment of digital products (links to Vimeo)
Digital Goods Workgroup Agenda, April 6, 2023 (PDF)
Digital Goods Workgroup Agenda, Special Meeting with Avalara Representatives, March 28, 2023 (PDF)
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- (no attachments)
Digital Goods Workgroup Agenda, March 2, 2023 (PDF)
Digital Goods Workgroup Agenda, February 2, 2023 (PDF)
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- MTC staff activities since Jan. 5, 2023 meeting (PowerPoint slides)
- White Paper Outline as of February 2, 2023 (Word Version)
- Notes from January 5, 2023 Meeting (PDF)
Digital Goods Workgroup Agenda, January 5, 2023 (PDF)
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- White Paper Outline for the January 5, 2023 Meeting (Word Version)
- Notes from December 8, 2022 Meeting (PDF)
- Letter from Eversheds Sutherland (PDF) – Jan. 3, 2023
Digital Goods Workgroup Agenda, December 8, 2022 (PDF)
Digital Goods Workgroup Agenda, October 27, 2022 (PDF)
Digital Goods Workgroup Agenda, September 22, 2022 (PDF)
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- Draft Detailed Outline of White Paper – September 1, 2022 (Word Version)
- Letter from Eversheds Sutherland (PDF) – Sept. 21, 2022 to the Work Group at its initial meeting.
Initial MTC Materials
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- Draft of Detailed Outline of White Paper (PDF) – August 2, 2022
- Status Report to the Uniformity Committee (PDF) – August 2022
- Status Report to Uniformity Committee (PDF) – April 2022
- Status Report to Uniformity Committee (PDF) – November 2021
- Comments of the ABA (PDF) – Issues to Address Regarding the Taxation of Digital Products – Nov. 2, 2021
Project Proposal and Recommendation Presentation by the State of Washington Department of Revenue to the Uniformity Committee at its April 2021 meeting recommending that the committee consider a project to modernize state sales and use tax systems to include digital products.
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- Washington Presentation 2021 (PowerPoint Slides)
- Washington Presentation on Sales Taxes on Digital Products 2021 (Video)
Recommendation by the Standing Subcommittee to the Uniformity Committee that the committee begin a project.
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- Final Recommendation (PDF) – Project on Sales Taxation of Digital Products – as Approved June 17, 2021