Uniformity Committee Agenda November 2024
Uniformity Committee Meeting (PDF)
Uniformity Committee Charter – Amended July 27, 2023
Drury Plaza Hotel
828 Paseo De Peralta
Santa Fe, New Mexico 87501
Tuesday, November 19, 2024
8:30 AM to 4:00 PM Mountain 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.
If you experience any kind of difficulty participating in the meeting, please contact MTCvirtualsupport@mtc.gov.
Note: Participation in this meeting will be in person and remotely using Zoom Government.
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- Please Register: Online Registration
- In Person: Drury Plaza Hotel, 828 Paseo De Peralta, Santa Fe, New Mexico 87501
- Zoom Government Log In: Meeting ID: 160 638 5193 Passcode: 159034 or use this link: Zoom Log-In
- Zoom Government Dial In: Dial-in: (646) 828-7666, Meeting ID: 160 638 5193
- We have received Texas CLE accreditation for the morning presentations. To support your claim for CLEs, please download and save the handouts, along with the following documents: Certificate of Attendance; Speaker Biographies; Morning Agenda
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All times noted are estimates and are Mountain Time.
| I. | 8:30 AM |
Uniformity Presentations – Welcome Laurie McElhatton (California), 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. |
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| II. | 8:40 AM |
Digital Products and the Future of the Sales Tax Jared Walczak, The Tax Foundation |
Tax Foundation Paper – Modernizing State Sales Taxes (links to external website)
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| BREAK – 10:00 AM Mountain | |||
| III. | 10:15 AM |
Business Income and Where it Comes From (Now) Scott Pattison, Federation of Tax Administrators |
Presentation (PDF) (Powerpoint) |
| IV. | 11:00 AM |
Evolution in Taxing Business Income – Taxing Intangibles and Sourcing to Corporate Domicile Brian Hamer, Multistate Tax Commission |
Domicile Presentation (PDF) (PowerPoint) Domicile Article (PDF) Taxing Intangibles (PDF) (Powerpoint) |
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LUNCH – Noon Mountain Please take a moment to fill out our post-session survey (links to SurveyMonkey)
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| V. | 1:15 PM |
Uniformity Meeting – Welcome, Minutes, & Initial Public Comments Laurie McElhatton (California), Chair & Minutes from the July 30, 2024 Uniformity Committee Meeting (PDF) |
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| VI. | 1:30 PM |
State Roundtable Committee and Other State Representatives |
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| VII. | 2:15 PM |
Uniformity Developments Helen Hecht (MTC) Staff will give a brief report on the recent developments affecting uniformity work. Developments Report – (PDF) (PowerPoint) |
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| VIII. | 2:30 PM |
Digital Products Project – Status Report Tim Jennrich (Washington), Work Group Chair See project page: Digital Products Project Page |
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| BREAK – 3:00 PM Mountain | |||
| IX. | 3:15 PM |
Taxation of Partnerships Project – Status Report Laurie McElhatton (California), Work Group Chair Chair and staff will give a status report on the partnership project and ask for any committee input. See project page: Partnership Project Page |
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| X. | 3:45 PM |
Project Report – Sourcing Regulations Review – Status Report Katie Frank (California), Work Group Chair Chair and staff will give a status report on the partnership project and ask for any committee input. See project page: Regulation Review Project Page |
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| XI. | 4:10 PM |
Uniform Marketplace Facilitator Certificate Richard Cram (MTC) Memo to the Committee from Richard Cram (PDF) Presentation (PDF) (PowerPoint) |
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XII. |
4:30 PM |
New Business |
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| XIII. | 4:50 PM | Wrap-Up and Adjourn | |
Back to the 2024 Fall Committee Meetings page.
NOTE:
- 2025 Spring Committee Meetings, April 28-May 1, 2025 – Spokane, Washington
- 2025 Annual Meetings, July 20-24, 2025 – Salt Lake City, Utah
- 2025 Fall Committee Meetings, November 17-20, 2025 – New Orleans, Louisiana
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.