MTC Meeting Summary: Uniformity Proposals Progress; UDITPA/Compact Amendments and Model Sales and Use Tax Notice and Reporting on Hold

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On May 10, the Multistate Tax Commission's (MTC) Executive Committee approved for further consideration model uniformity laws dealing with: (1) communications transaction tax centralized administration; and (2) tax collections responsibilities of accommodations intermediaries. However, in light of the recent permanent injunction on Colorado’s sales and use tax notice and reporting law, the Executive Committee took no action on its uniformity proposal modeled after the Colorado law. The Executive Committee also decided not to take action on the five proposed amendments to the Uniform Division of Income for Tax Purposes Act (UDITPA), which is incorporated into Article IV of the Multistate Tax Compact. The UDITPA amendments likely will be considered further at the MTC’s annual meeting, which is scheduled for July 29 – August 2.

Communications Transaction Tax Centralized Administration

In 2007, communications industry representatives requested that the MTC begin a uniformity project to address the burdensome requirements of complying with a myriad of state and local communications transaction taxes. At the forefront of the industry's concern was developing a model statute that states could use to centralize the collection and administration of communications transaction taxes. The MTC's Uniformity Committee developed a proposal that includes three options that address the varying approaches that states have employed for administering communications transaction taxes.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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