• MTC Meeting Summary: Uniformity Proposals Progress; UDITPA/Compact Amendments and Model Sales and Use Tax Notice and Reporting on Hold
  • May 15, 2012
  • Law Firm: Sutherland Asbill Brennan LLP - Washington Office
  • 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.