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 and Use Tax Priority: Construction Inventory

Adopted in 2002, this model provides for a credit on certain building materials that are resold or incorporated into other building components that are resold/installed in a construction project.

Uniform Statute/Regulation, Sales and Use Tax Priority—Construction Inventory (PDF)