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

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  • 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

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  • 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

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  • 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

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  • 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

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  • 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

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  • 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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