Standing Subcommittee

The Uniformity Committee adopted a general process for selecting new projects in July 2020.  That process called for establishing a Standing Subcommittee to help with identifying and prioritizing potential projects. This page contains information on the work of the Standing Subcommittee.

New Project Selection Process (Word) – Adopted July 27, 2020

Upcoming Meetings

Note that the Standing Subcommittee has no scheduled meetings.

A new work group is being formed to continue the work of reviewing the MTC model receipts sourcing regulations. The Standing Subcommittee will meet monthly when it has business to review. The day/time of monthly meetings is currently being reviewed and this page will be updated when the regular meetings are set.

Meeting Archives

Minutes of Past Meetings

• Minutes from the June 16, 2022 Meeting
• Approved Minutes from May 20, 2021 Meeting
• Approved Minutes from March 18, 2021 Meeting
• Approved Minutes of February 2021 Meeting
• Approved Minutes of January 21, 2021 Meeting
• Approved Minutes of December 17, 2020 Meeting
• Approved Minutes of November 16, 2020 Meeting
• Approved Minutes of September 17, 2020 Meeting

Materials from Past Meetings

• Draft Report – Review of Market-Sourcing Issues as of 7-21-22 (Word Version) 
• Overview of Models and Related Developments – Presented by Staff on the June 16, 2022
• Staff Proposal (April 20, 2022 Uniformity Committee meeting)  
• Final Recommendation – Project on Sales Taxation of Digital Products – as Approved June 17, 2021
• Washington Presentation on Sales Taxes on Digital Products (Video)
• Washington Presentation (Slides)
• Article of Natalia Garrett and Grant Nülle (Arizona) – Digital Goods and Services: How States Define, Tax, and Exempt These Items
• Slides of Natalia Garrett – Digital Goods: How States Define, Tax and/or Exempt
• Louisiana Research – Digital Products (2021) – State Chart and State Breakdown 
• National Tax Association Paper (Hecht – 2014) – Sourcing of Digital Goods and Services for Sales Tax – The Evolution of a Federal Legislative Proposal 
• Staff Report – Draft Recommendation to Uniformity Committee (Approved with changes).
• Partnership Project Discussion – Status Update and Draft Proposal to Uniformity Committee
• Report of Staff on State Partnership Tax Rules – Issue Outline and State Survey and PowerPoint – Working Draft as of February, 2021
• Report of Staff on State Partnership Tax Rules – Issue Outline and State Survey – Working Draft as of January, 2021
• Slide Presentation – Potential Partnership Tax Project – January. 2021
• Report on Mobile Workforce Legislation Analysis – Staff Analysis of the MTC, COST, and Federal Proposals – January, 2021
• Request from Uniformity Committee to Consider Potential Project – State Taxation of Passthrough Income  – Staff Memo, November 2020
• Slides Summarizing Potential Issues in State Taxation of Passthrough Income PowerPoint