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.

Uniformity Committee Agenda April 2023 

PUBLIC NOTICE & AGENDA

Uniformity Committee Agenda (PDF)
Uniformity Committee Charter as amended August 4, 2022

Tuesday, April 25, 2023
8:30 AM – 5:00 PM Pacific Time

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All times noted are estimates and are Pacific Time.

I.  Welcome and Introductions                                                                         8:30 AM

Laurie McElhatton (California), Chair

Committee and other attendees

II.  Public Comment 8:45 AM

Members of the Public

Note: Members of the public are invited to provide comments throughout the meeting on issues before the committee. This initial public comment period is for those who wish to comment on the committee’s projects or agenda generally.

III.  Approval of the Minutes 8:50 AM Laurie McElhatton, Chair Minutes of the November 15, 2022 Meeting
IV.  Discussion of Change in Committee Leadership 8:55 AM

Laurie McElhatton, Chair and Committee

With the departure of our prior chair, Maria Sanders (Missouri), the committee will need to agree upon a new Vice Chair.

V.  Uniformity Developments 9:05 AM Helen Hecht, MTC

Developments Report (PDF)

Developments Report (PowerPoint)

VI.   Project Status Report – Model Receipts Sourcing Reg Review

9:20 AM

 

Katie Frank (California), Work Group Chair

Brian Hamer, MTC

Status Report (PDF)

Status Report (PowerPoint)

Link to Project Page

BREAK    10:00 AM
VII.  Project Status Report – State Taxation of Partnerships 10:15 AM

Laurie McElhatton (California), Vice Chair of the Committee and Work Group Chair

Helen Hecht, Chris Barber, Jennifer Stosberg, MTC

Status Report (PowerPoint)

Status Report (PDF)

Link to Project Page

LUNCH  11:30 AM
VIII. Presentation  1:00 PM

Craig Johnson, Streamlined, Tim Jennrich (Washington), and Deborah Bierbaum, Multistate Associates 

Work of the Streamlined states on taxation of digital products.

 

Presentation (PowerPoint)

Presentation (PDF)

IX. Presentation  2:00 PM

Jonathan White, MTC

Survey of state treatment of certain digital products.

Report (PowerPoint)

Report (PDF)

X.  Project Status Report – Sales Tax on Digital Products 2:30 PM

Gil Brewer (Washington), Work Group Chair

Nancy Prosser, MTC

Status Report (PowerPoint)

Status Report (PDF)

Link to Project Page

BREAK 3:00 PM
XI.  State Roundtable 3:15 PM Committee and State Representatives
States will be asked to give an update on important developments of interest in their states.
(Roundtable Discussion)
XII.  New Business 4:15 PM

Members of the Committee or Others

Including Update on Universal POA Project

Nikki Dobay, Greenberg Traurig and Bruce Fort, MTC

Link to Information on MTC website

Draft Universal POA Form

Survey of states

Related Information (If any)

 

XIII.  Adjourn 5:00 PM

Adjourn

 

Back to the 2023 Spring Committee Meeting page.

Committee Rules:

Generally – The Chair runs the meeting, following the agenda. Anyone wishing to speak should ask to be recognized by the Chair. Questions are welcome at any time and participation is encouraged. The agenda also provides signals for each topic as to the type of participation anticipated (discussion, advice, voting, etc.). Members of the public are invited to provide comments as well.

Committee Members – Committee membership is voluntary and inclusive. All state personnel present or on the phone during a meeting are welcome to participate as members of the Committee and can offer motions or amendments and participate in Committee discussion, etc. But only one person from each state should cast a vote. (Members from the same state can decide who votes.)

Motions and Amendments – Official Committee decisions are made by motion (no need for a second). Motions may be offered by any Committee member, with or without an invitation of the Chair. The moving member may amend or withdraw a motion prior to a vote and other members may offer amendments, “friendly” or not. The Chair will allow discussion of motions and amendments prior to voting. The Chair may allow a request to reconsider a motion after a vote.

Voting – The Chair determines how particular votes are taken—including asking for objections only. State members participating by phone may be asked to identify themselves when voting, but otherwise, there is no requirement for a roll call vote. Unless the Chair asks for objections only, members may vote to accept or reject a motion or amendment, or may abstain. Staff will be asked to record adopted motions and amendments, but need not record vote tallies unless requested.