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Tax Reform 2000 Committee Report

Preliminary Report, Executive Summary and Final Report


  • 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 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