On November 7, 2018, the Multistate Tax Commission’s Uniformity Committee held its fall meeting in Orlando, Florida, where it considered several important topics. Key developments from the Uniformity Committee meeting, include:

• The Committee’s plan to explore updating P.L. 86-272 guidance;
• The progress of the Finnigan Combined Filing Work Group;
• A white paper addressing marketplace facilitator legislation; and
• The legal limitations on states’ abilities to collect tax debts from non-US sellers.

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