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 2024

Uniformity Committee Meeting (PDF)
Uniformity Committee Charter – Amended July 27, 2023

Sonesta Denver Downtown
1450 Glenarm Place
Denver, Colorado

Tuesday, July 30, 2024
8:30 AM to 4:00 PM Mountain Time

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Passcode: 159034

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If you experience any kind of difficulty participating in the meeting, please contact Susan Carlson at MTCvirtualsupport@mtc.gov.

Note: Participation in this meeting will be in person and remotely using Zoom Government.

      • 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
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All times noted are estimates and are Mountain Time.

I. 8:30 AM

Welcome, Introductions, Initial Public Comment &
Opening Remarks of the Chair

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

Committee and Other Attendees

Note: This initial public comment period is for those who wish to comment on the Committee’s agenda or work generally. There will also be opportunities for the public to comment on individual projects when those projects are discussed.
II. 8:55 AM

Annual Approval of Committee Charter & Approval of the Minutes of the Meeting of April 30, 2024

Laurie McElhatton, Chair

Committee Charter

Minutes of the April 30, 2024 Meeting (PDF)

 
III. 9:00 AM

Presentation – Making the Most of Meetings

Ray Langenberg (Texas)

Ray will give a presentation on how to run effective meetings.

 Making the Most of Meetings (PowerPoint) (PDF)
IV. 9:25 AM

TCJA and State Taxes

Bruce Fort (MTC)

Bruce will give a presentation on the federal Tax Cuts and Jobs Act and how states may want to reassess their thinking on the provisions of that federal act.

TCJA and State Taxes Presentation (PowerPoint) (PDF)

Article (PDF)
BREAK – 9:50 AM Mountain               
V. 10:10 AM

Digital Products – Panel and Report – Feedback
Laurie McElhatton, Chair of the Committee and Work Group Chair, David Merrien (Montana), Work Group Vice Chair
Helen Hecht, Chris Barber, Jennifer Stosberg, MTC
Review of the partnership tax issues under consideration and next steps.

Panel: Representatives from state organizations focusing on taxation of digital products—the MTC, FTA, Streamlined, and the NCSL:

  • Tim Jennrich (Washington) and MTC Work Group Chair
  • Brian Oliner, Federation of Tax Administrators
  • Craig Johnson, Streamlined Sales & Use Tax Governing Board
  • Sen. Curtis Bramble, Utah, Nat’l Conference of State Legislatures

Report: Tim Jennrich, Work Group Chair and Mia Strong (Louisiana) Work Group Vice Chair
Nancy Prosser, Jonathan White, and Helen Hecht (MTC)

See project page:  Digital Products Project Page

Project Report – (PDF) (PowerPoint)

Proposed Bundling Outline (PDF)
LUNCH – 11:40 AM Mountain
VI. 1:00 PM

State Roundtable
Committee and Other State Representatives

States are asked to give an update on important developments of interest.
VII. 1:50 PM

Partnership Project Report and Feedback
Laurie McElhatton, Work Group Chair
Helen Hecht, Chris Barber, and Jennifer Stosberg (MTC)
Chair and staff will give a status report on the partnership project and ask for any committee input.

See project page:  Partnership Project Page

 Project Report – (PowerPoint) (PDF)
BREAK – 2:15 PM Mountain
VIII. 2:30 PM

Project Report – Sourcing Regulations Review – Feedback/Possible Vote
Katie Frank (California), Work Group Chair
Brian Hamer, Helen Hecht, Jonathan White (MTC)
Chair and staff will give a status report on the regulation review project and ask for any committee input.

See project page:  Regulation Review Project Page

Project Report (PDF)

Draft Alternative Model – for Discussion (PDF)
IX. 3:30 PM

New Business

Michele Borens, Eversheds Sutherland, and Richard Cram (MTC) will report on a possible new project involving marketplaces and sellers.
X. 3:50 PM Wrap-Up and Adjourn

Back to the 2024 Annual Meetings page.

NOTE:

  • 2024 Fall Committee Meetings, November 18-21, 2024 – Santa Fe, New Mexico 2025
  • Spring Committee Meetings, April 28-May 1, 2025 – Spokane, Washington

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.