The commission consists of two members of the senate appointed by the senate majority leader; two members of the senate appointed by the senate minority leader; two members of the house of representatives appointed by the speaker of the house; and two members of the house of representatives appointed by the minority leader, along with the commissioner of revenue or a designee. If not appointed as commission members, the chairs of the House Tax Committee and Senate Tax Committee serve as ex-officio, nonvoting members of the commission. The chair and vice-chair alternate biennially between the senate and the house of representatives. The chair and vice chair may not be from the same legislative chamber.