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 November 2021

PUBLIC NOTICE & AGENDA

Uniformity Committee Meeting 
Uniformity Committee Charter adopted November 7, 2018 

Tuesday, November 9, 2021
10:00 A.M. – 5:00 P.M. Eastern
The Westin Alexandria Old Town
400 Courthouse Square
Alexandria, Virginia 22314

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Please be aware that all times listed below are approximate.  Also note that the meeting will start after an 8:30 AM presentation of Congressional Staff on Federal Tax Developments.

I.  Welcome and Introductions                                                                         10:00 AM
Eastern
Maria Sanders, Chair (Missouri)
II.  Approval of the Minutes 10:15 AM
Eastern
Maria Sanders, Chair Minutes of the July 28, 2021 Meeting
III.  Initial Public Comment 10:20 AM
Eastern
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.

IV.  Uniformity Developments 10:25 AM
Eastern
Helen Hecht, Uniformity Counsel Developments Report
V.   Uniformity Vice Chair 10:40 AM
Eastern
Announcement Concerning Uniformity Committee Vice Chair
VI.  Partnership Project 10:45 AM
Eastern
Laurie McElhatton, Chair of Work Group (California) and MTC Staff, Helen Hecht & Chris Barber

The work group will update the committee on the status of the project and ask for direction from the committee.

Work Group Report
LUNCH NOON
VII.  State Roundtable 1:30 PM Eastern Committee

States will be asked to give an update on important developments of interest in their states.

BREAK 2:30 PM Eastern
VIII.  Digital Products Project 2:45 PM Eastern MTC Staff, Nancy Prosser, Lila Disque, Richard Cram & Helen Hecht

The staff will report progress on the development of a white paper and discussions with stakeholders. Staff will ask for committee input and direction.

Staff Report
BREAK 3:00 PM Eastern
IX.  New Business 3:45 PM Eastern Various

We expect to have a presentation on difficulties intermediaries are having collecting local excise taxes and staff will note the possibility of consolidating market sourcing rules into the general allocation and apportionment regulations.

Presentation by Eversheds & Others
X.  Adjourn 4:45 PM Eastern

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.

Back to the 2021 Fall Committee Meeting page.