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.

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.

*Click Here* for Digital White Paper Outline and Research

Upcoming Meeting Notice

(See also Information from Prior Meetings Below)

Agenda

THE NEXT MEETING IS MARCH 6, 2023 – 11:00 AM EASTERN

For information about this meeting, contact MTC Uniformity Counsel Helen Hecht at hhecht@mtc.gov.

 

– Work Group Meeting Guidelines

MATERIALS FOR THE DEFINITION STUDY GROUP:

    1. Proposed Uniform Broad Definition – Slides (PDF)(PowerPoint)
      These slides describe the broad dfinition proposal made by Ray Langenberg (Texas) and discussed at the January 23, 2025 meeting of the work group.
    2. Proposed Uniform Broad Definition – Document (PDF)
      This is a summary of the broad definition proposal made by Ray Langengberg (Texas). 
    3. Notes from the January 23, 2025 Meeting (PDF)
      These are the notes from the work group discussion held on January 23, 2025.
    4. Determining the Tax Base, Ray Langenberg (PDF)
      This document was from the October 2023 work group meeting at which Ray Langenberg summarized views on defining the tax base and issues that may be relevant to a broad definition of digital products. 
    5. White Paper Outline and Research – Imposition Page Link – HERE
      This page contains general information on imposition of sales tax to certain defined products and the MTC staff research on the approaches that states take including the broad, medium, and narrow approaches. 
    6. Primer – Definitions Study Group (PDF)
      This document summarizes some of the issues and topics that the study group may wish to consider with regard to a broad definition of digital products–including the proposal set out in numbers 1 and 2 above.
    7. Staff Research – Digital Products State Taxation Matrix (PDF) and Matrix Writeup (PDF) 

       

MATERIALS FOR THE BUNDLING EXERCISE:

Dial-in/Log-in Information 

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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, January 23, 2023 (PDF)

Digital Goods Workgroup Agenda, November 7, 2024 (PDF)

Digital Goods Workgroup Agenda, October 3, 2024 (PDF)

Digital Goods Workgroup Agenda, September 5, 2024 (PDF)

Digital Goods Workgroup Agenda, July 11, 2024 (PDF)

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)

Digital Goods Workgroup Agenda, November 2, 2023 (PDF)

Digital Goods Workgroup Agenda, October 5, 2023 (PDF)

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)

Digital Goods Workgroup Agenda, April 6, 2023 (PDF)

Digital Goods Workgroup Agenda, Special Meeting with Avalara Representatives, March 28, 2023 (PDF)

    • (no attachments)

Digital Goods Workgroup Agenda, March 2, 2023 (PDF)

Digital Goods Workgroup Agenda, February 2, 2023 (PDF)

Digital Goods Workgroup Agenda, January 5, 2023 (PDF)

Digital Goods Workgroup Agenda, December 8, 2022 (PDF)

Digital Goods Workgroup Agenda, October 27, 2022 (PDF)

Digital Goods Workgroup Agenda, September 22, 2022 (PDF)

Initial MTC Materials

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.

Recommendation by the Standing Subcommittee to the Uniformity Committee that the committee begin a project.