Adopted Uniformity Recommendations
The models are organized into the general categories:
- General Allocation and Apportionment
- Special Industry Rules
- Combined Reporting
- Corporate Income Tax Nexus, and P.L. 86-272
- Partnerships, S Corporations, Trusts, REITs, and Individual Income Taxes
- Sales & Use or Excise Tax
- Tax Administration
See also the Uniformity Developments page.
If you need any information, please contact Helen Hecht or Chris Barber.
General Allocation and Apportionment Rules
Special Industry Apportionment Rules
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- Special Rule: Airlines
- Special Rule: Construction Contractors
- Special Rule: Publishing
- Special Rule: Railroads
- Special Rule: Television and Radio Broadcasting
- Special Rule: Trucking Companies
- Special Rule: Telecommunications and Ancillary Service Providers
- Special Rule: Receipts Factor – Bank Holding Companies and Subsidiaries
- Recommended Formula for the Apportionment and Allocation of Net Income of Financial Institutions
Combined Reporting & Related Party Add-Back
Corporate Income Tax Nexus & P.L. 86-272
Partnerships, S Corporations, Trusts, REITs, and Individual Income Taxes
- ABA Model S Corporation Income Tax Act
- Reporting Options for Nonresident Members of Pass-Through Entities with Withholding Requirement
- Mobile Workforce Legislation
- Defining the Residence of a Funeral Trust – Statutory or Regulatory Provision
- 2019 Model Uniform Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments
- Taxation of Captive Real Estate Investment Trusts
- Disallowance of Certain Payments to Captive REITs
Sales & Use or Excise Tax
- Applicability of Sales and/or Use Tax to Sales of Computer Software
- Collection and Remittance of Lodging Taxes by Accommodations Intermediaries
- Principles Governing State Transactional Taxation of Telecommunications
- Sales and Use Tax Nexus (Engaging in Business)
- Sales and Use Tax Priority: Construction Inventory
- Sales and Use Tax Priority: Leasing Transactions
- Model Direct Payment Permit Regulation
- Provision for the Collection of Tax on Fundraising Transactions