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: Leasing Transactions

Adopted in 2004, this model establishes standard rules for claiming tax credits to avoid double or multiple taxation of portions of a single leasing transaction of property that may be leased in multiple states.

Uniformity Recommendation for Determining Sales and Use Tax Priority for Leasing Transactions (PDF)