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 2025
Uniformity Committee Meeting (PDF)
Uniformity Committee Charter – Amended July 27, 2023
Centennial Hotel Spokane
303 West North River Drive
Spokane, Washington, 99201
Tuesday, April 29, 2025
8:30 AM to 5:00 PM Pacific Time
https://www.zoomgov.com/j/1606385193?pwd=4c8PyfqnQFIBO43C8EjufcILj7KyvM.1
Meeting ID: 160 638 5193
Passcode: 159034
Zoom Access: Your line will be muted when you join. You will need to un-mute in order to speak. To un-mute by phone, press *6.
Note: Participation in this meeting will be in person and remotely using Zoom Government.
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- Please Register Here
- In Person: Sonesta Denver Downtown, 1450 Glenarm Place, Denver, Colorado 80202
- Zoom Government Log In: Meeting ID: 160 638 5193 Passcode: 159034 or use this link: Zoom Log-In
- Zoom Government Dial In: Phone Number +16692545252, Code 1606385193# US (San Jose). Or find local number using this link: Number Look-Up
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All times noted are estimates and are Pacific Time.
| I. | 8:30 AM |
Welcome, Introductions, Initial Public Comment &
Laurie McElhatton (California), Chair & Phil Skinner (Idaho), Vice Chair |
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| II. | 8:45 AM |
Approval of Minutes from November 19, 2024 Laurie McElhatton, Chair |
Committee Charter (webpage) Minutes (PDF) |
| III. | 8:50 AM |
Remarks of the Chair & Vice Chair Laurie McElhatton (California), Chair & |
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| IV. | 9:00 AM |
Digital Products Project – Status Report Tim Jennrich (Washington), Work Group Chair The work group leaders and staff will give a status report and ask for committee input on the direction of the project. See project page: Digital Products Project Page |
Status Report (PowerPoint) (PDF) |
| BREAK – 10:00 AM Pacific | |||
| V. | 10:15 AM |
Taxation of Partnerships Project – Status Report Laurie McElhatton (California), Work Group Chair The work group leader and staff will give a status report and ask for committee input on the direction of the project. See project page: Partnership Project Page |
Status Report (PDF) (PowerPoint) and Draft White Paper (PDF) (Word)
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| VI. | 11:15 AM |
Sourcing Regulations Review Project – Status Report Katie Frank (California), Work Group Chair The work group leaders and staff will give a status report and ask for committee input on the direction of the project. See project page: Regulation Review Project Page |
Status Reports: Airlines (PDF) (PowerPoint) Broadcasters (PDF) (PowerPoint) Briefing Book – Airlines (PDF) Briefing Book – Broadcasters (PDF) |
| LUNCH – Noon Pacific | |||
| VII. | 1:30 PM |
Uniform Marketplace Facilitator Certificate Richard Cram, MTC will give a report on efforts to create a uniform certificate for marketplace facilitators and sellers. |
Status Report (PDF) (Word) |
| VIII. | 1:40 PM |
Other Uniformity Developments Helen Hecht, MTC |
Other Developments Report (PDF) (PowerPoint) |
| IX. | 1:50 PM |
State Roundtable Committee and Other State Representatives States are asked to give an update on important developments of interest in their states. |
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| BREAK – 2:30 PM Pacific | |||
| X. | 2:45 PM |
What the States are Watching – Update on Economic and Budget Matters as well as Federal Tax Legislation Concerning the States Scott Pattison, Federation of Tax Administrators and Jonathan White, MTC |
Presentations Federal Legislation Process (PDF) (PowerPoint) Other Tax, Administrative, Budget & Economic Issues (PDF) (PowerPoint) |
| XI. | 3:45 PM |
Prof. Hayes Holderness—Insights into the MTC Professor Holderness, University of Richmond, School of Law |
Presentation (PDF) (PowerPoint) |
| XII. | 4:30 PM |
New Business Committee, Other State Representatives, and Members of the Public |
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| XIII. | 4:45 PM |
Wrap-Up and Adjourn Laurie McElhatton (California), Chair & |
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Back to the Spring Committee Meetings 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.