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 July 2023

PUBLIC NOTICE & AGENDA
Uniformity Committee Agenda
Uniformity Committee Charter adopted August 4, 2022

Tuesday, July 25, 2023
8:30 AM – 4:00 PM Central Time

Omni Austin Hotel Downtown
700 San Jacinto, E 8th Street
Austin, Texas 78701

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All times noted are estimates and are Central Time.

I.  Welcome and Introductions                                                                         8:30 AM

Laurie McElhatton (California), Chair &
Phil Skinner (Idaho), Vice Chair

 

 

 

 

 

 

Committee and other attendees
II.  Initial Public Comment 8:40 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
&

 

 

 

 

 

Review and Approval of Committee Charter

 8:45 AM

Phil Skinner, Vice Chair

 

 

 

 

 

States in attendance are asked to consider and approve minutes of the prior meeting and proposed amendments to the committee’s charter.

Minutes of the April 25, 2023 Meeting (PDF)

Minutes of the April 25, 2023 Meeting (Word)

Proposed Amended Committee Charter (PDF)

Proposed Amended Committee Charter (Word)
IV.  Uniformity Developments 8:55 AM Helen Hecht, MTC Developments Report
V.   Project Status Report – Model Receipts Sourcing Reg Review 9:00 AM

Katie Frank (California), Work Group Chair

Brian Hamer, MTC

Reg Review Status Report (PDF)

Reg Review Status Report (PowerPoint)

Link to Project Page
VI.  Project Status Report – Sales Tax on Digital Products

9:20 AM

 

Gil Brewer (Washington), Work Group Chair

Nancy Prosser, MTC

 Link to Project Page
BREAK    9:30 AM                

VII. Panel and Discussion of Tax on Business Inputs


(Will be recorded)

 9:45 AM

Panel and Discussion of Tax on Business Inputs

(Will be recorded)

Karl Frieden, Council On State Taxation
Jerad Walczak, Tax Foundation
Shannon Brandt, Texas
Gil Brewer, Washington
Michael Ettlinger, Institute on Taxation and Economic Policy

 

State Digital Services Taxes (Frieden and Lindholm)

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

Effect on State Revenue (Texas) (PDF)

Effect on State Revenue (Texas) (Powerpoint)

ITEP Slides (Ettlinger) (PDF)

ITEP Slides (Ettlinger) (Powerpoint)
LUNCH  11:30 AM
VIII. State Roundtable 1:00 PM Committee and State Representatives
States will be asked to give an update on important developments of interest in their states.		 (Roundtable Discussion)

IX. Project Report –State Taxation of Partnerships

&

Presentation by Texas – Applying the Margin Tax to Partnerships

 1:50 PM

Laurie McElhatton, Chair of the Committee and Work Group Chair

Helen Hecht, Chris Barber, Jennifer Stosberg, MTC
Review of the partnership tax issues under consideration and next steps.

Jennifer Specchio, Teresa Bostick, and Rose Orozco – Texas

 

Texas Presentation (PDF)

Texas Presentation (PowerPoint)

Link to Project Page

Partnership Status Report (PDF)

Partnership Status Report (PowerPoint)
BREAK 3:10 PM
X.  New Business 3:30 PM

New Business

Any person wishing to raise an issue for the committee to consider may do so.
XI.  Adjourn 4:00 PM Adjourn

Back to the 2023 Annual Meetings page.

NOTE: Join us for the 2023 Fall Committee Meetings, November 13 – 16, 2023 – Montclair, New Jersey. 

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.