October 31, 2020

Volume X, Number 305

Advertisement

October 30, 2020

Subscribe to Latest Legal News and Analysis

October 29, 2020

Subscribe to Latest Legal News and Analysis

October 28, 2020

Subscribe to Latest Legal News and Analysis

Déjà Vu – Marketplace Model Debate May Resume Again

The debate over state marketplace laws may resume again, after the Uniform Law Commission (ULC) announced it has set up a committee to study whether to draft a uniform state law on online sales tax collection, focusing on marketplaces. The study committee is chaired by Utah Sen. Lyle Hillyard. The lead staffer (“reporter”) will be Professor Adam Thimmesch of the University of Nebraska College of Law. The members of the committee are listed here and information to sign up to be notified of developments is available here.

While ULC was successful at adopting the Uniform Commercial Code in the 1950s, its approach has proven less successful in recent state tax matters. ULC halted an effort to revise the Uniform Division of Income for Tax Purposes Act (UDITPA) in 2010 after state legislators expressed strong opposition. Its work on the Revised Uniform Unclaimed Property Act (RUUPA) has not been widely adopted and failed to account for many industry issues.

The current effort to draft a uniform state law governing marketplace sales is already drawing criticism from many of the groups that spent the last year working with the National Conference of State Legislatures (NCSL) which developed and approved a model statute in January. Not only is the ULC effort seen as redundant but potentially conflicting – a result that would undermine the goal of uniformity already being attempted by the NCSL.

The first phone meeting of the ULC study committee will occur in June. We plan on following this new initiative closely, and anyone interested in this topic should contact the authors.

© 2020 McDermott Will & EmeryNational Law Review, Volume X, Number 111
Advertisement

TRENDING LEGAL ANALYSIS

Advertisement
Advertisement

About this Author

Counsel

Diann Smith is counsel in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office.  Diann focuses her practice on state and local taxation with an emphasis on tax challenges relating to compliance, controversy, planning and legislative activity.   

202-756-8241
Stephen P. Kranz Lawyer McDermott Will
Partner

Stephen P. Kranz is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office.  He engages in all forms of taxpayer advocacy, including audit defense and litigation, legislative monitoring, and the formation and leadership of taxpayer coalitions.  Steve is at the forefront of state and local tax issues, including developments arising in the world of cloud computing and digital goods and services.  He assists clients in understanding planning opportunities and compliance obligations for all states and all tax types. ...

202-756-8180
Advertisement
Advertisement