On July 28, 2021, the Uniformity Committee of the Multistate Tax Commission’s (MTC) advanced the new project on Sales Taxation of Digital Goods (the Project). Specifically, the Standing Subcommittee recommended MTC staff draft an outline for a white paper that will explore issues concerning the state taxation of digital products and to provide guidance on the matter in pursuit of uniformity. The Uniformity Committee approved the Subcommittee’s recommendation, and the outline will be presented at the MTC’s November meeting, where state representatives will have the opportunity to provide commentary.

Other issues, such as whether a separate work group will be created for the Project and whether the white paper will include guidance on cryptocurrency or non-fungible tokens will also be discussed by the Uniformity Committee at the November meeting.