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[Podcast] MTC Uniformity Projects: Partnerships & Digital Products | BakerHostetler


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In April 2021, the Multistate Tax Commission s Uniformity Committee met to discuss two new projects: a broad exploration of uniformity in state taxation of partnerships and state taxation of digital goods and services. Matt Hunsaker breaks down these nascent developments. ....

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MTC Uniformity Committee update - hey partner, let's tax your digital goods and services | Eversheds Sutherland (US) LLP


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On April 27-28, the Multistate Tax Commission’s Uniformity Committee (UC) held its spring meeting virtually. In addition to voting to adopt a UC Charter, the following uniformity projects were advanced:
Partnership Project The UC approved a recommendation by the Standing Subcommittee to develop a model or uniform state law on partnership taxation. Specifically, the working group will consider issues related to multijurisdictional partnerships operating income (including nexus and sourcing issues), issues related to the sale of a partnership interest, certain administrative and informational reporting issues, and partnership level taxes generally. ....

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