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 Tax on Digital Products

THE  REGULAR WORK GROUP MEETINGS ARE SUSPENDED WHILE DRAFTS OF THE WHITE PAPER SECTIONS
ARE PREPARED AND CIRCULATED. (See those drafts on this page, below.)

 

PROJECT DESCRIPTION:

At its July 28, 2021 meeting, the Uniformity Committee considered a recommendation from the Standing Subcommittee to begin drafting the outline of a white paper on state sales taxation of digital products. The committee agreed that MTC staff would begin the process by drafting a detailed outline of the issues to be included in that white paper after conducting necessary research and stakeholder interviews. At the August 2, 2022 meeting of the Uniformity Committee, the committee reviewed the proposed draft outline and agreed that a project work group should be formed to provide ongoing input into and review of the white paper as it developed.

IMPORTANT NOTE:

The information publised on this project by the MTC , including summaries of research into the approaches used by states in taxing digital products, is not intended as legal or tax advice on how current state tax laws would apply to particular products or transactions and cannot be used for that purpose. This information is meant solely to guide the discussions of the work group and others on the approaches states may use in taxing digital products. Those seeking information on the application of state tax law should contact the taxing states or licensed practitioners.   

For information about this or any other MTC uniformity project, contact MTC Uniformity Counsel Helen Hecht – hhecht@mtc.gov. 

*Click Here* for Digital White Paper Outline and Research

The link above takes you to a digital outline with pages for the different topics covered in this project.
Each page has information used in this project including research, written comments, and any study group materials.

For notes and materials from prior work group, scorll down to the drop-down heading on this page below. 

DRAFTS OF WHITE PAPER SECTIONS – TOPICS/ISSUES:

        • Mixed and Bundled Transactions
          (See Digital Outline Page – HERE)
          Draft of Bundling Section – REVISED 4-28-26 (Word)(PDF)

    Upcoming Meeting Agenda

    No meetings are scheduled at this time.

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    Dial-in/Log-in Information 

     Log-In or Use App to Join ZoomGov Meeting

    https://www.zoomgov.com/j/1616418264?pwd=SmlQdGtLaEwrSElWTEFrSE01SWQwQT09

    Meeting ID: 161 641 8264
    Passcode: 230515

    Dial-In
    Find your local number:
    https://www.zoomgov.com/u/ad9ncVtdQR
    Meeting ID: 161 641 8264

    Prior Work Group Meeting Agendas, Materials, and Notes

    Digital Goods Work Group Agenda, February 19, 2026 (PDF)

    • Notes from the January 8, 2026 Meeting (PDF)
    • Slides for February 19, 2026 Call (PDF)(PowerPoint)
    • Notes from February 19, 2026 Work Group Call (PDF)

    Digital Goods Work Group Agenda, January 8, 2026 (PDF)

    • Notes from December 4, 2025 Meeting (PDF)
    • Slides for January 8, 2025 Call (PDF)(PowerPoint)

    Digital Goods Work Group Agenda, December 4, 2025 (PDF)

    Digital Goods Work Group Agenda, November 6, 2025 (PDF)

    • Notes from October 9, 2025 Work Group Call (PDF)
    • Slides for November 6, 2025 Work Group Call (PDF)(PowerPoint)

    Digital Goods Work Group Agenda, October 9, 2025 (PDF)

    • Notes from September 11, 2025 work group meeting (PDF)
    • Presentation on Washington Multiple Points of Use Rules 
    • (PDF)(PowerPoint)

    Digital Goods Work Group Agenda, September 11, 2025 (PDF)

    • Notes from the June 5, 2025 work group meeting (PDF)
    • Report from the Definitions Study Group Chair (PDF)(Word)
    • Proposed Model Definition (PDF)(Word)
    • Presentation – Multiple Points of Use (PDF)(PowerPoint)

    Digital Goods Work Group Agenda, June 5, 2025 (PDF)

    • Notes from April 3, 2025 Work Group Meeting (PDF)

    Digital Goods Work Group Agenda, April 3, 2025 (PDF)

    • Notes from the March 6, 2025 Work Group Meeting (PDF)
    • Report to the Work Group – April 3, 2025 (PDF)

    Digital Goods Work Group Agenda, March 6, 2025 (PDF)

    • Notes from the January 23, 2025 Work Group Meeting (PDF)

    Digital Goods Work Group Agenda, January 23, 2025 (PDF)

    Digital Goods Work Group Agenda, November 7, 2024 (PDF)

    Digital Goods Work Group Agenda, October 3, 2024 (PDF)

    Digital Goods Work Group Agenda, September 5, 2024 (PDF)

    Digital Goods Work Group Agenda, July 11, 2024 (PDF)

    Digital Goods Work Group Agenda, June 6, 2024 (PDF)

    Digital Goods Work Group Agenda, April 4, 2024 (PDF)

    Digital Goods Work Group Agenda, March 7, 2024 (PDF)

     Digital Goods Work Group Agenda, February 1, 2024 (PDF)

    Digital Goods Work Group Agenda, January 11, 2024 (PDF)

    Digital Goods Work Group Agenda, November 2, 2023 (PDF)

    Digital Goods Work Group Agenda, October 5, 2023 (PDF)

    Digital Goods Work Group Agenda, September 7, 2023 (PDF)

    Digital Goods Work Group Agenda, August 3, 2023 (PDF)

    Digital Goods Work Group Agenda, July 6, 2023 (PDF)

    Digital Goods Work Group Agenda, June 1, 2023 (PDF)

    Digital Goods Work Group Agenda, April 6, 2023 (PDF)

    Digital Goods Work Group Agenda, Special Meeting with Avalara Representatives, March 28, 2023 (PDF)

    • (No attachments)

    Digital Goods Work Group Agenda, March 2, 2023 (PDF)

    Digital Goods Work Group Agenda, February 2, 2023 (PDF)

    Digital Goods Work Group Agenda, January 5, 2023 (PDF)

    Digital Goods Work Group Agenda, December 8, 2022 (PDF)

    Digital Goods Work Group Agenda, October 27, 2022 (PDF)

    Digital Goods Work Group Agenda, September 22, 2022 (PDF)

    Initial MTC Materials

    Recommendation by the Standing Subcommittee to the Uniformity Committee

    Project Proposal and Recommendation 

    Presentation by the State of Washington Department of Revenue to the Uniformity Committee at its April 2021 meeting recommending that the committee consider a project to modernize state sales and use tax systems to include digital products.