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.

Model Receipts Sourcing Regulation Review Work Group

At its August 2, 2022 meeting, the Uniformity Committee agreed to undertake a project and form a work group to review its model receipts (sales) sourcing regulations for income apportionment purposes, including special industry regulations and more recently adopted market-based sourcing regulations. The goal of this project is to identify updates, corrections, or conforming changes, to consider issues that may not be sufficiently addressed by existing model regulations, and to make recommendations to the committee for its action.

This page includes information on upcoming meetings and agendas,  meeting archives, and information and analysis. Those interested in the project can follow the process on this web page and can also contact Brian Hamer, MTC counsel, to be notified of future meetings.

Meeting Notice and Agenda

Agenda

Meeting Agenda – Tuesday, November 12, 2024 1:30-3:00pm Eastern Time

I. Welcome and Introductions – Katie Frank, Chair (California)
II. Initial Public Comments
III. Discussion of Current and Draft MTC Airlines Special Industry Rule

 Draft Airline Regulation Revisions – (PDF)(Word)

  Slides for November 12 2024 Call (PDF)(Powerpoint)
IV. Solicitation of Additional Topics for Consideration
V. Adjourn

 

Dial-in/Log-in Information 

Log-In or Use App to Join ZoomGov Meeting

https://www.zoomgov.com/j/1603440570?pwd=Umo2dTJwbGpHQkFMcS9ZVENYSm9xdz09

 Meeting ID: 160 344 0570 – Passcode: 840771

 Dial by your location

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Meeting ID: 160 344 0570

Find your local number: https://www.zoomgov.com/u/ad33yH7BqB

       If you experience any kind of difficulty participating in the meeting, please contact events@mtc.gov.  

The Work Group and MTC staff welcome input from stakeholders; please contact Brian Hamer, if you would like to provide any input with respect to the ongoing receipts sourcing project. 

PROJECT DOCUMENTS – Meeting Materials and Background Information

The documents and information below have been organized according to the industry or special regulation category.
The information here includes meeting materials, meeting notes, comments from states or members of the public, and background information.

Meeting Materials
Transportation-Related Sourcing Rules

    Air Transportation:

    Work Group Drafts & Memos
    Background Materials

      Ground Transportation and Product Delivery Services:

        Transportation Generally: 

        Background Information

                             

        MTC Model Regulations Addressing Receipts (Sales) Sourcing for Apportionment Purposes:

        Other Receipts Sourcing Information

         

        General Method of Market-Based Sourcing of Services Adopted by States for Some or All Services (Including Business Activity Taxes)

        Delivery
        (MTC Method Generally) 

         

        Received by Purchaser

        Benefit Received

         

        Other