Uniformity Committee Agenda March 2017
PUBLIC NOTICE & AGENDA
Uniformity Committee Meeting
Wednesday, March 8, 2017
8:30 a.m. – 5:00 p.m. Pacific Time
All times are approximate
Springhill Suites San Diego Downtown/Bayside
900 Bayfront Court
San Diego, California 92101
Times listed with the agenda items below are approximate. Participation in the open sessions of this meeting via teleconferencing will be available by using the following dial-in number: 719-457-1414, participant passcode 258090 #.
Telephone participants will be muted by default; to un-mute your line, please press *6.
If you experience any kind of difficulty participating in the meeting via telephone, please contact Lila Disque.
I. | Welcome and Introductions 8:30 a.m. – 8:45 a.m. Holly Coon, Chair – Alabama Department of Revenue |
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II. | Approval of Minutes of Uniformity Committee, December 14, 2016 | ||
8:45 a.m. – 8:50 a.m. Holly Coon, Chair |
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III. | Initial Public Comment Period | ||
8:50 a.m. – 8:55 a.m. | |||
IV. | Committee Leadership Changes | ||
8:55 a.m. – 9:00 a.m. Greg Matson, Executive Director, MTC The committee is seeking volunteers to serve as vice chair; anyone interested should contact Greg Matson by email. |
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V. | Report – General Uniformity Update | ||
9:00 a.m. – 9:15 a.m. Helen Hecht, General Counsel, MTC |
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VI. | Report & Discussion – Sec. 18 Work Group 9:15 a.m. – 10:00 a.m. Holly Coon, Chair, and Bruce Fort, Counsel, MTC The work group will present issues for the committee to discuss and vote on. |
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Coffee Break 10:00 a.m. – 10:15 a.m. | |||
VII. | Report & Discussion – Partnership Work Group Status 10:15 a.m. – 11:15 a.m. Tracee Abel, Montana Department of Revenue, and Helen Hecht The work group will update the committee on issues and recommended steps. |
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VIII. | Presentation & Discussion – Proposal to Revise Commission RAR Model
11:15 a.m. – 12:00 p.m.
Sheldon Laskin, Counsel, MTC, and Members of Public
Staff will present preliminary analysis of proposal to revise the Commission Model Statute for Reporting Federal Tax Adjustments with Accompanying Model Regulations. Proposal from ABA/AICPA Task Force for Uniform Model RAR Statute
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Lunch (Provided) Noon – 1:15 p.m. | |||
IX. | Presentation & Discussion – Proposal to Consider Model Entity-Level Tax on Partnerships, LLC’s and Similar Business Entities | ||
1:15 p.m. – 1:30 p.m. | |||
X. | State Roundtable – Committee Members | ||
1:30 p.m. – 2:30 p.m. | |||
XI. | Airbnb Presentation on Business Model | ||
2:30 p.m. – 3:00 p.m. Beth Adair, AIRBNB – Please contact Ms. Adair at taxagreements@airbnb.com for more information. |
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Coffee Break 3:00 p.m. – 3:15 p.m. | |||
XII. | Report & Discussion – Use Tax Information Reporting Model | ||
3:15 p.m. – 3:45 p.m. Sheldon Laskin Staff will report on the proposed model statute and the status of litigation and legislation. The committee will discuss whether to refer the model back to the Executive Committee |
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XIII. | Presentation & Discussion – Proposal to Revise Commission Model for Collection and Remittance of Lodging Taxes by Accommodations Intermediaries | ||
3:45 p.m. – 4:10 p.m. Joe Crosby, MultiState Associates Public request for the committee to consider proposed revisions to the Commission’s model. |
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XIV. | Information on Commission Training – Survey | ||
4:10 p.m. – 4:20 p.m. | |||
XV. | New Business | ||
4:20 p.m. – 5:00 p.m. California will share information regarding their market-based sourcing rules
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Adjourn 5:00 p.m. |