Tax Reform 2000 Committee Report

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 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