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.

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Exemptions and Exclusions

Relevant history

– State Sales Tax History and Terminology

Related Federal and State Efforts

– The Streamlined Sales and Use Tax Agreement (opens in PDF)

– The Internet Tax Freedom Act (ITFA)

– The Digital Goods and Services Tax Fairness Act of 2019 (not passed)

Tax Pyramiding

Tax Pyramiding and Business Inputs – MTC Staff Paper

Video from July 25, 2023 Uniformity Committee Panel and Discussion of Tax on Business Inputs (links to Vimeo)

– State Digital Services Taxes (Frieden and Lindholm)

– Down the Rabbit Hole (Frieden, Nicely, and Nair)

– Effect on State Revenue (Texas) (PDF)

– ITEP Slides (Ettlinger) (PDF)

Karl Frieden and Frederick Nicely, Digital-Business Input Exemptions:  Lessons from Sales Tax History (posted with permission from State Tax Notes)

Exemptions based on the nature of the item or use

The work group has not yet produced content on this subject. If you have links or content to add to this page, please contact Lila at ldisque@mtc.gov.

Typical exemptions related to services

The work group has not yet produced content on this subject. If you have links or content to add to this page, please contact Lila at ldisque@mtc.gov.