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 & Use Tax Nexus Model Statute Project

Originally adopted in 2016, this model defines “engaged in business” to be used in conjunction with the state law provisions imposing an obligation to pay or collect and remit sales and use taxes.

NOTE: This model was adopted before the U.S. Supreme Court’s decision in Wayfair. The Commission has since developed a white paper on best practices for implementing that decision.

Adopted Model

Sales and Use Tax Nexus (Engaging in Business) (PDF)

Document Library

PUBLIC NOTICE AND AGENDA

I.    Welcome and Introductions

II.   Initial Public Comment Period

In accordance with its Public Participation Policy, the Sales and Use Tax Nexus Model Workgroup provides this opportunity for members of the public to address the Workgroup directly on this agenda. The Chair may also provide for public comment before or during discussion of specific agenda items.

III.  Sales and Use Tax Nexus Model Statute

At its last teleconference, the Workgroup made amendments to the draft and instructed staff to implement same. The Workgroup will now review and comment on the amendments, and will consider additional possible amendments.

  • Materials – revisions as of July 1, 2015 (PDF) (Word)
  • Project Status Memo – June 19, 2015 (PDF)

IV.   Adjournment

 

Sales and Use Tax Nexus Model  Work Group Meeting
Reference Information

Drafting Resources:

Agendas and materials from previous meetings, as well as other documents:

  • Agenda May 27, 2015 June 3, 17, and 24, 2015 (PDF)
  • Materials – revisions as of June 24, 2015 (PDF)
  • Materials – revisions as of June 24, 2015 Word
  • Materials – revisions as of June 17, 2015 (PDF)
  • Project Status Memo – June 12, 2015 (PDF)
  • Agenda, April 10, 17 and 24, 2015 (PDF)
  • Draft Nexus Model – as of April 20, 2015 (PDF)
  • Draft Nexus Model – as of April 13, 2015 (PDF)
  • “Engaged in Business” Model Statute – Revisions of the Subcommittee on Sales & Use Tax from the Meeting of March 10, 2015, April 10, 2015 (PDF)
  • “Engaged in Business” Model Statute – Sales Tax Option,  November 12, 2014 (PDF)
  • “Engaged in Business” Model Statute – Use Tax Option A,  November 12, 2014 (PDF)
  • “Engaged in Business” Model Statute – Use Tax Option B,  November 12, 2014 (PDF)
  • Agenda, November 12, 2014 (PDF)
  • “Engaged in Business” Model Statute – Sales Tax Option , October 22, 2014 (PDF)
  • “Engaged in Business” Model Statute – Use Tax Option A, October 22, 2014 (PDF)
  • “Engaged in Business” Model Statute – Use Tax Option B, October 22, 2014 (PDF)
  • Agenda, October 22, 2014, October 1, 2014 and September 10, 2014 (PDF)
  • “Engaged in Business” Model Statute – Sales Tax Option Richard Cram Edits, October 1, 2014 (PDF)
  • “Engaged in Business” Model Statute – Sales Tax Option, October 1, 2014 (PDF)
  • “Engaged in Business” Model Statute – Use Tax Option A, October 1, 2014 (PDF)
  • “Engaged in Business” Model Statute – Use Tax Option B, October 1, 2014 (PDF)
  • Review and Discussion of Materials, September 10, 2014 (PDF)
  • Review and Discussion of Materials, February 26, 2014 (PDF)
  • Review and Discussion of Materials, February 20, 2014 (PDF)
  • Review and Discussion of Materials, February 10, 2014 (PDF)
  • Review and Discussion of Materials, January 13, 2014 (PDF)
  • Review and Discussion of Materials, Version 1 and Version 2, November 20, 2013 (PDF Version 1)(PDF Version 2)
  • Review and Discussion of Materials, October 23, 2013 (PDF)
  • Review and Discussion of Materials, September 4, 2013 (PDF)
  • Review and Discussion of Materials, June 24, 2013 (PDF)
  • Review and Discussion of Materials, May 20, 2013 (PDF)
  • Review and Discussion of Materials, April 22, 2013 (PDF)