Wyoming Tax Reform 2000
A 20-Year Review of Wyoming Tax Reform 2000 Forum
The program includes an overview of the fiscal landscape from 1997, 2007, 2020 and a history of Tax Reform 2000. Opening remarks from Governor Mark Gordon, with additional comments on the process, testimony, outcomes and legislative action from special presenters.
Participants:
- Senator John Hines, Retired, Senate President, Revenue Committee Chairman
- Senator Dan Sullivan, Retired, Revenue Committee Chairman, WTA Board President, 1997-2000, board member (1995-2015)
- Michael Walden-Newman, WTA Executive Director, 1990 – 2004
- Erin Taylor, WTA Executive Director, 2005-2013
- Buck McVeigh, Chief of Staff – Governor Gordon, WTA Executive Director, 2014-2018
- Johnnie Burton, former Director, Wyoming Department of Revenue, Former Legislator, WTA Board Member 2013-present.
- Bobby Rolston, WTA Board President
- Dave Picard, WTA Board 1st Vice President
Panelists:
- Dan Noble, Director, Wyoming Department of Revenue
- Senator Cale Case, Senate Revenue Committee Chairman
- Representative Dan Zwonitzer, House Revenue Committee Chairman
- Senator Eli Bebout, Senate Appropriations Committee Chairman, Former President of the Senate, Former Speaker of the House
- Ashley Harpstreith, WTA Executive Director
Additional Resources
Wyoming Tax Reform 2000
Part I - Introduction
- Enrolled Act No. 56, Senate – Statute that formed the Tax Reform 2000 Committee
- Tax reform 2000 Committee Membership
- Tax reform 2000 Meeting Dates and Locations
- Tax Reform 2000 Financial Report
- Criteria Established by the Committee
- Revenues Sources of Wyoming Governments
- Public Input
Part II - Analysis of Wyoming's Current Tax Statutes
- Ad Valorem (Property) Tax
- Mineral Taxes
- Sales and Use Taxes
- Gasoline and Diesel Taxes
- Cigarette and Tobacco Taxes
- Liquor Taxes
- Corporate Franchise Tax
- Insurance Premium Tax
- Estate Tax
Part II - Analysis of Wyoming's Current Tax Statutes
- Ad Valorem (Property) Tax
- Mineral Taxes
- Sales and Use Taxes
- Gasoline and Diesel Taxes
- Cigarette and Tobacco Taxes
- Liquor Taxes
- Corporate Franchise Tax
- Insurance Premium Tax
- Estate Tax
Part III - Problems with Wyoming's Current Tax Structure
- Lack of Equity
- Lack of Stability and Balance
- Low Tax Burden of Wyoming Households
- Economic Impact
- PWMTF Funding
- Residential Market Values
- Inadequate Funding for Future Revenue Needs
- Local Government Funding
- Impact of Internet and Catalog Sales on Wyoming Revenue Sources
Part IV - Committee Recommendations
- Excise Tax Increases
- Broadening of the State Sales and Use Taxes
- Rail Mile Tax
- Real Estate Transfer Tax
- State Income Tax
- Other Revenue Options
- Expenditure Study
- Property Tax Exemptions
Part V - Options Considered but Not Recommended
- Gross Receipts Tax
- Employment Head Tax
- Electrical Generation Tax
- Local Taxing Options
- Statewide Lodging Tax
- Tax Provision of Other States
Part VI - Impact of Federal Tax Reform on Wyoming's Tax System
Part VII - Bibliography
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