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.

Applicability of Sales and/or Use Tax to Sales of Computer Software

Adopted in 1988, this guideline lays out a series of definitions to establish a uniform standard by which the signatory states will distinguish between canned and custom sales of computer software.

Adopted Model on the Applicability of Sales and/or Use Tax to Sales of Computer Software (PDF)