TEI’s State & Local Tax Committee Monitors Multistate Tax Commission Uniformity Projects

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TEI’s State and Local Tax Committee is engaging with Multistate Tax Commission (MTC) staff and state administrators on two substantive uniformity projects the MTC is undertaking.

The first project is a white paper on the state taxation of digital products. Committee members and TEI staff have informally discussed the issues with MTC staff over the past few months as they gathered facts to be better educated on digital products. In September, an MTC working group formally revealed a draft white paper and commenced regular meetings to discuss issues and refine the white paper. The State and Local Tax Committee will continue monitoring these efforts and will look for formal engagement opportunities.

The second MTC uniformity project is its multiyear partnership project. The State and Local Tax Committee actively engaged the MTC when it drafted uniform partnership audit rules a few years ago. The collaboration succeeded, and several states have since adopted those rules. The MTC now wants to explore more tax technical aspects of partnership taxation and is examining the sourcing of partnership distributive shares. A working group discussed the issues at their October 28 meeting, and the State and Local Tax Committee now seeks ways to engage in the discussion verbally or through formal written comments.

The State and Local Tax Committee’s chair is Natalie Friedman of Charter Communications. Todd Lard, TEI tax counsel, is supporting these initiatives from the TEI staff. To weigh in on these uniformity initiatives, please reach out to Lard at tlard@tei.org.

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