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From YouTube: Joint Revenue Committee - May 10, 2021 AM
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A
B
Senator
james
here
excused
here
senator
pappas,
senator
schuler
representative
baker,
representative
gray,
representative
hallinan,
here,
representative
henderson,
representative
jennings
representative,
roscoe,
representative,
sweeney
representative
yin,
here,
co-chairman,
harshman
and
co-chairman
case
president.
We
have
a
quorum.
A
Ladies
and
gentlemen,
the
the
first
item
of
our
agenda
is
to
adopt
rules
for
the
community
to
to
work
off
of,
and
typically
if
we
don't
adopt
rules,
there's
a
set
of
backup
rules
that
apply
the
one
rule
that
it's
kind
of
sensitive
on
the
senate
side
is
that
if
we
go
with
the
backup
rules,
I
believe
that
the
house
can
be
the
chair
and
let
the
committee
take
a
coup
and
I've
seen
that
happen
before.
A
Actually,
if
you
all
recall,
labor
and
health
used
to
run
that
way
for
a
while
back
in
the
old
old
old
days,
but
so
this
is
the
chance
for
the
house
members
to
do
a
coup
d'etat
and
install
chairman
harshman
as
the
chairman
for
the
entire
committee,
and
then
I
wouldn't
have
anything
to
do
all
summer.
A
C
D
C
Propose
that
we
just
do
the
standard
rules
of
the
legislature,
we
are
a
joint
committee,
with
the
only
exception
that
we
we're
co-chairmen.
We
usually
alternate
those
duties.
We
work
together,
so
that'd
be
my
motion.
Thank
you,
mr
chairman.
E
Red
light
is
on
there.
You
go.
Thank
you,
mr
chairman,
so
I
I
want
to
encourage
a
no
vote
on
this.
You
know.
I've
always
believed
that
that
the
senate
and
the
house
should
be
voting
separately,
and
if
this
fails,
you
know,
maybe
we
can
have
another
motion
in
that
area,
but
I'm
going
to
be
voting
no,
because
I
think
that
it's
better
to
have
two
committees,
we're
a
bicameral
legislature
and
we're
meeting
jointly,
but
in
order
to
sponsor
legislation
we
should
have
a
majority
of
both.
The
house
and
senate
is
my
view
on
this.
E
G
G
So
I'm
I'm
in
total
support
of
that,
just
the
opposite
of
the
previous
speaker.
I
I
just
feel
that's.
It's
worked
well
in
the
revenue
committee,
the
last
two
two
years
that
I've
been
on
revenue
committee
and
other
other
committees
that
I've
been
on
it
works.
Well
so-
and
I
think
this
is
a
great
group,
so
appreciate
your
support.
C
And
I'd
be
interested
in
your
thoughts
on
this.
I
think,
and
I
think
you
know
you
go
back
over
100
years
of
legislative
tradition.
C
C
So
if,
if
we
don't
adopt
this
rule,
then
really
two
members
of
the
committee
really
rule
the
committee,
and
I
think
the
idea
is
for
all
of
us
to
work
together
and
try
to
come
up
with
solutions
to
you
know
to
keep
making
wyoming
wonderful
and
but
anyway,
you
know
you're,
I
think
the
second
longest
serving
member
of
the
legislature
now
I'd
be
interested
in
your
opinion
on
it.
Thank
you,
mr
chairman.
A
Thank
you,
mr
co-chair.
You
know
I've
never
operated
on
a
committee
that
operated
with
the
separate
motions
and
the
the
requirement
that
each
house
adopt
the
measure.
I
think
it's
very
counterproductive
to
the
spirit
of
interim
work
and,
if
there's
ever
a
time
when
our
houses
have
been
kind
of
divided,
that's
a
time
when
you
go
to
the
interim,
we
all
we
go
to
meetings
together.
A
We
have
lunch
together,
we
work
together
and
we
put
aside
these
differences
between
the
two
houses
for
the
purpose
of
the
interim.
It
makes
for
good
relations,
and
it
also
it
gives
an
advantage
to
the
house
because
you
have
more
members,
so
you
can,
by
by
you,
have
the
quorum.
If
you
want
to
seize
it
and
more
power
to
you,
I
do
respect
that
strategic
playing
by
five
individuals
could
drive
the
agenda.
A
E
E
Separately
for
purposes
of
sponsoring
legislation-
and
it
worked
fine-
I
mean,
I
think,
you're
right-
that
the
general
trend
has
been
to
go
the
other
way,
but
we
did
test
it
in
judiciary
and
I
can
affirm
that
we
have
fine
relationships
with
the
senators
and
you
know
I'm
a
member
of
the
house,
and
it
went
fine.
We
we
could
have
lunch
and
and
enjoy
our
time
together
and
and
also
get
the
work
done.
E
It's
it's
just
a
question
of
it's
a
philosophical
question
and
for
me,
they're
bicameral
or
bicameral,
and
for
purposes
of
sponsoring
legislation
which
is
sort
of
the
culminating
act
of
the
interim
work.
We
should
be
voting
separately
and-
and
we
should
have
to
attain
majorities
on
on
that
question.
So
that's
why
I'll
be
voting?
No.
Thank
you.
Thank
you.
A
We
do
not
become
two
separate
committees
until
the
legislature
convenes,
either
in
a
special
or
other
session.
So
leave
that
out
there
ready
for
the
question
all
those
in
favor.
Please
raise
your
hand.
A
Four:
five:
six,
seven,
eight,
nine
ten
all
opposed.
Please
raise
your
hand.
I
have
two
opposed
what
other
housekeeping
matters
do
we
need
to
take
that
mission
by
the
way
has
passed,
which
means
we
have.
We
do
not
require
separates
from
both
houses
to
proceed
forward
and
we
will
share
the
chairmanship.
Mr
co-chair,
mr.
C
Chairman,
I
think,
is,
is
this
this
issue
really
a
remote
participation
and
I
think
by
members-
and
I
I
guess
I
want
to
talk
about
one
another
as
we
come
out
of
this
pandemic.
I
think
I
personally
think
members
should
be
here
in
order
to
participate.
C
So
I
don't
I
don't
know
if
that's
a
chairman
prerogative
or
if
we
want
to
make
that
part
of
our
rules.
The
other
little
issue
is
really
out
of
state
participation
remotely
and
I
think
it's
wonderful
in
cheyenne,
where
somebody
from
cody
an
after
brave
and
winter
rhodes
to
participate.
C
I'm
not
sure
I
want
to
hear
from
people
in
ohio
and
west
virginia
and
florida
really
getting
in
front
of
wyoming
people
to
testify
to
our
committee,
and
so
I
I
don't
know
the
answer
to
it,
but
I
think
we
ought
to
think
about
it
and
talk
about
it
a
little
bit.
So
that's
why
I
bring
it
up.
Mr
chairman,
thank
you.
Okay,.
A
A
G
Thank
you,
mr
chairman,
so
my
only
difficulty
with
that
is,
if
at
some
point
in
time,
there's
an
issue
and
obviously
it
should
be
up
to
the
chairman
up
to
the
chairman.
As
far
as
an
individual
member
of
the
committee
being
able
to
participate
remotely
for
whatever
the
reason
I
would
hate
this
motion
to
actually
exclude
that
that
person
for
extenuating
circumstances,
illness
whatever
the
other
is.
G
I
want
to
be
cautious
on
testimony.
I
totally
agree.
We
need
to
hear
from
somebody
in
new
zealand.
You
know
on
a
particular
matter.
I
don't
think
so,
but
you
know
the
the
optics
of
it
all
on
certain
issues
from
people
across
wyoming.
This
has
been
a
great
great
tool,
and
so
I
did.
D
So
my
question
to
this
proposal
is
we
use?
The
word
participate
that
we
have
people
that
give
testimony.
We
have
members
of
the
of
this
group,
the
legislators
that
sometimes
will
give
an
explanation
or
or
will
bring
a
bill
or
something
that
they
want
to
go
over,
and
so,
if
we
pass
this
saying
no
participation,
then
we
have
excluded
those
people
here
if
they
can't
come.
This
was
a
big
can
of
worms
when
we
opened
this
up
a
year
ago,
and
so
I'd
be
fearful.
D
I'd
like
to
hear
your
answer
to
what
are
we
going
to
do
if
we,
if
we
do
the
no
participation
and
they're
the
ones
that's
going
to
testify
on
something,
because
we
all
have
some
information
or
something
on
a
bill?
That's
being
presented
now,
you're
going
to
now
you're
going
to
exclude
legislative
members,
so.
C
Mr
co-chair,
mr
chairman,
and
again
just
to
be
clear,
I'm
talking
about
this
committee
and
participation
means
voting
on
proposals
and
taking
part
just
like
we're
doing
now,
and
so
that's
really
as
far
as
legislators
would
be
just
like
the
public
as
far
as
testifying
on
issues
those
kind
of
things,
but
I'm
talking
about
voting,
making
motions
amendments,
those
kind
of
things
right
here
at
this
table.
I
think
it's
important
to
be
present
to
be
a
part
of
that.
So,
if
I'm
gone
tomorrow,
I
shouldn't
be
able
to
be
driving
down
the
road.
C
D
I
D
C
Thank
you,
mr
chairman.
I
think,
if,
if
there
is
confusion
on
that
I'll,
try
to
I'll
try
to
back
up
on
that
really
to.
H
C
Present
and
participate
in
the
in
the
committee.
You
need
to
be
present,
that's
all
the
motion
is
and
participating
remotely
and
voting
and
making
motions
and
those
kind
of
things
would
not
be
allowed
under
my
proposal.
That's
it
by
members
by
the
members
of
the
committee.
That's
all
I'm
talking
about
members
of
this
committee.
A
Okay,
further
discussion,
further
discussion:
let's
put
it
to
a
vote
all
those
in
favor
of
the
co-chairman's
proposal
to
require
members
participating
in
the
meeting
members
of
this
committee
participating
in
the
meeting
to
be
present
signify
by
saying
aye.
Let's
raise
your
hand,
I
can't
hear
it
all
one.
Two,
three,
four,
five,
six,
seven,
I'm
eight
opposed.
No
we've
got
one
two
three
four.
The
motion
has
carried
all
right
any
did
you
want
to
work
on
your
subsequent.
C
Thank
you,
mr
chairman.
I
don't
want
to
monopolize
the
time
here,
but
I
think
this
issue
of
out-of-state
remote
participation
testimony
to
the
committee.
I
would
like
to
somehow
when
we
register
folks
that
those
folks
be
put
in
last
in
line
and
that,
if
we've
taken
care
of
every
wyoming
resident
here
with
us
today
present
and
those
who
want
to
testify
from
a
remote
location
in
wyoming
great
and
if
we've
got
time
to
take
somebody
from
new
zealand
or
ohio
or
wherever
great,
but
I
think
there
ought
to
be
a.
C
J
Thank
you,
mr
chairman,
and
mr
co-chair.
I
I
mean
I
agree.
I
think,
ultimately,
that
is
what
I
would
like.
I
don't
think
that's
necessary
to
be
in
our
committee
roles.
I
think
the
the
chairs
can
manage
that
list
as
they
do
testimony
in
person,
and
I
do
believe
so.
Management
council
did
approve
the
new
form
for
when
you
sign
up
to
testify,
and
that
includes
city
and
state,
and
I
guess,
if
they're
in.
A
A
Okay,
thank
you
representative.
Any
further
discussion,
mr
chairman
representative,
sweeney.
G
Thank
you,
mr
chairman,
not
to
belabor
the
point,
but
especially
for
revenue
committee.
I
know
there's
one
joint
association,
colorado,
wyoming
petroleum
marketers
and
that
particular
a
former
colorado
legislator
that,
on
tobacco
tax,
in
particular,
has
been
a
huge
help
to
the
committee.
So
I
would
I
would
caution.
G
I
I
totally
get,
and
I
totally
agree
that
the
wyoming
folks
should
be
first,
but
we
don't
want
to
eliminate
the
participation
by
some
of
those
lobbyists
in
particular.
So
thank
you,
mr
mr
coach.
Evan.
C
A
Thank
you
consider
it
withdrawn.
One
last
point
on
the
withdrawn
motion
is
that
we
do
have
wyoming
people
that
want
to
testify
when
they're
traveling
elsewhere
and,
of
course
they
would
be
we'd
want
to
recognize
that.
So
I
think
it's
workable.
If
we
just
let
the
chairs
manage
this
a
little
bit,
but
let's
get
our
wyoming
interests
heard
first.
Okay,
I
think
that's
all
the
housekeeping.
Does
anybody
have
anything
else?
A
We
and
just
a
reminder
for
the
for
our
friends
in
the
senate
during
the
during
the
session
we
operate
without
requiring
a
second,
but
I
think
with
a
big
committee
like
this,
it's
better
to
have
a
second,
and
no
one
has
addressed
that.
So
so,
if
you
have
a
motion,
let's
get
a
second
forward.
If
that's
all
right,
that'll
just
be
a
little
better
anything
else
staff.
Can
you
think
of
anything
else
all
right?
Thank
you
very
much.
Let's
get
let's
get
to
work.
A
A
I
appreciate
all
the
work
you've
done
into
the
advanced
materials.
By
the
way
the
e-book
is
fabulous,
233
pages
of
fabulous
but
well
organized
with
a
lot
of
attention
to
the
details.
I
I
don't
think
I've
actually
seen
a
better
laid
out
primer
for
this
committee
ever
so
josh
kudos
to
you
and
everybody
else.
C
C
I
think
nearly
all
of
us
took
these
materials
electronically,
so
you're
going
to
see
us
working
on
our
computer
and
I
just
it's
body.
Language
is
everything,
and
so
I
want
you
to
know
that
members
we're
listening
and
going
to
take
notes.
You
know
I
used
to
in
the
notebook
days
I'd
flip
and
I'd
write
notes
when
people
testify,
but
I'm.
C
Typing
those
notes
today
and
I
think
probably
the
other
members
are
too
and
so
we're
not
on
the
facebook
we're
here
working
for
you
and
I
just
want
to
because
we're
in
a
different
world.
I
want
folks
to
realize
that
so.
Thank
you,
mr
chairman.
Thank
you.
B
Okay,
welcome
mr
chairman
josh
anderson
lso.
I
think
beth's
gonna
try
to
put
to
a
screen
share
of
this
powerpoint,
so
I'll
walk
through
this
is
gonna,
be
a
discussion
of
some
of
the
constitutional
provisions
related
to
taxes
and
then
I'm
also
gonna.
Look
at
a
timeline
of
some
significant
tax
changes
and
point
out
some
other
resources
that
are
available.
B
B
So
beth
gonna
go
next
slide:
okay,
yep
and
there's
the
just
the
general
presentation
plan.
So
next
slide
please
and
we'll
get
into
so.
Most
of
the
tax
provisions
in
our
constitution
are
in
article
15.,
so
I'm
just
going
to
walk
through
those
do
a
general
overview
and
of
course
please
stop
me.
If
you
have
any
questions,
you'll
see
section.
1
is
assessment
of
lands
and
improvements.
B
In
section
two
is
assessment
of
coal
lands,
so
you
can
see,
and
as
we'll
see
later,
a
property
tax
was
implemented
at
statehood,
and
so
most
of
these
constitutional
provisions
are
related
to
the
property
tax
over
to
the
next
slide
section
three:
this
is
the
taxation
of
mines
and
mining
claims
where
the
tax
is
on
the
gross
product
of
the
tax
rather
than
attacks
on
the
land,
and
the
court
has
held
that
this
is
a
tax
on
personal
property,
not
real
property.
B
Also,
the
court
in
the
interplay
with
section
two
has
said
that,
when
read
in
in
connection
with
section
three
section,
two
does
not
contemplate
taxing
of
the
mineral
in
place
over
to
the
next
slide.
Mr
chairman,
section
four:
this
is
a
limitation
on
the
state
mill
levy
which
is
levied
not
to
exceed
four
mills.
B
B
B
There
are
some
cases
there,
which
it
depends
whether
it's
a
primary
or
essential
function
of
government,
whether
it
counts
against
that
eight
mill
or
twelve
note
limit.
So,
for
example,
a
fire
protection
district
within
a
city
was
considered
a
primary
governmental
function,
and
so
it
was
counted
within
eight
mills,
but
hospital
and
cemetery
districts
were
not
essential
functions,
and
so
it
could
be
outside
of
those
eight
mill
limits.
B
Mr
chairman,
there's
a
couple
sections
here
that
I
didn't
include
in
the
presentation,
but
let's
tell
you
what
those
were
not
that
they're
not
important,
but
just
they.
They
generally
don't
have
an
impact
on
the
work
of
this
committee.
B
So
section
seven
is
depositories
for
public
monies,
which
requires
funds
to
be
deposited
in
a
national
bank
or
a
bank
incorporated
in
wyoming,
section
8,
which
prohibits
profit
making
from
public
funds
and
makes
that
a
felony
section
9
requires
the
legislature
to
provide
for
the
state
board
of
equalization.
So
that
is
a
constitutionally
required
entity
and
then
section
10
provides
the
duties
of
the
state
board
of
equalization,
which
are
to
equalize
valuation
and
other
duties
as
prescribed
by
law.
B
So
this
is
a
fairly
unique
provision.
This
is
requires
uniformity
of
assessment
in
taxation,
and
so
it
requires
uniform
valuation
of
property
at
full
value
in
three
classes,
gross
product
of
minerals,
industrial
property
and
all
other
property.
B
B
Mr
chairman,
next
page
section
12.,
this
is
exemptions
from
taxation.
B
So
whether
property
is
being
used
for
a
governmental
purpose.
It's
a
question
of
fact.
This
committee
committee
wrestled
with
that.
A
few
years
ago
we
tried
to
bring
a
bill
to
clarify
that
which
ended
up
not
being
successful
it
is
the
courts
have
recognized
that
it's
fairly
difficult
to
define
that
precisely
couple.
B
Other
sections
that
I
are
not
included
in
the
presentation,
but
I'll
just
mention
section
13,
provides
that
no
tax
shall
be
levied
except
in
pursuance
of
law,
which
just
prohibits
taxes
from
or
prohibits
any
taxes
that
are
not
specifically
provided
by
statute
and
then
section
14
which,
just
as
the
surrender
of
taxing
power,
is
prohibited
and
just
prohibits
the
legislature
or
cities
or
towns
counties
from
delegating
their
taxation
authority.
A
One
second,
representative
gray:
you.
E
Mr
chairman,
so
on
on
section
12
that
bill
a
couple
years
ago,
I
guess
it
was
one
year
ago
that
was
to
clarify
that
the
lands
owned
by
municipalities
could
be
subject
to
taxation.
I
mean
I
wasn't
on
the
committee.
What
was
the
argument
as
to
why
that
was
constitutional.
A
A
This
is
certainly
an
important
one.
We
actually
had
another
bill
this
past
session
in
the
same
area
about
public
hospitals,
so
it
is
one
that
we
can
take
up.
There's
also
the
issues
of
how
we
tax
minerals.
So
I'm
wondering
if
we
at
the
end
of
the
constitutional
section
we
can
plow
back
and
just
have
a
discussion
about
that.
If
that's
acceptable,
okay,
let's
go
ahead.
B
Sure,
mr
chairman,
sign
to
the
next
page
section:
15
is
the
state
tax
for
the
support
of
public
schools
which
is
set
at
12
mills
and
then
section
17,
which
is
county
levy
for
public
schools
for
six
mills.
B
B
The
county
provision
in
section
17
was
also
amended
to
allow
for
recapture
that
was
initially
limited
to
limited.
B
Of
that
amount
and
then
it
was
amended
again
in
2006
to
strike
that
limitation
of
the
three-fourths
so
that
the
full
amount
could
be
recaptured.
B
Next
page,
section
16.:
this
is
just
all
taxes
and
fees
related
to
vehicles
and
vehicle
fuel
to
be
expended
for
public
highways,
county
roads,
etc.
B
As
director
noble
has
noted
several
times.
This
requires
a
credit
rather
than
a
deduction.
So
it's
a
pretty
significant
impact
to
any
attempt
to
tax
income.
Section
19
is
a
mineral
excise
tax.
This
was
added
in
1974
requires
a
1.5
tax
on
oil,
gas
and
coal,
dedicated
to
the
permanent
wyoming
mineral
trust
fund.
B
B
B
I
mean
previously
also
related
to
uniformity
and
equality
of
taxation,
but
that
was
then
moved
to
article
15,
section
11,
when
that
was
amended
in
1988
article
3,
section,
27,
special
and
local
laws
prohibited.
B
In
all
other
cases,
whether
or
not
it
deals
with
taxes,
when
a
general
law
can
be
made
applicable,
no
special
laws
shall
be
enacted,
and
that
also
ties
in
to
article
15,
section
12,
on
the
exemptions
which
says
exempt
exemption
shall
be
by
general
law.
Then.
Finally,
mr
chairman,
article
3,
section
33
origin
of
revenue
bills.
B
B
B
Next
page,
mr
chairman,
equal
protection
or
some
other
constitutional
considerations.
These
are
primarily
federal
that
have
an
impact
on
what
the
state
can
do
related
to
taxes,
so
equal
protection,
which
is
in
both
the
wyoming
constitution
and
the
united
states
constitution,
and
then
interstate
commerce
clause,
which
gives
congress
the
power
to
regulate
commerce.
B
Next
up,
mr
chairman,
is
just
a
timeline
of
some
of
the
major
tax
changes
in
wyoming.
You
see,
the
property
tax
was
instituted
before
statehood
in
the
territorial
laws
going
back
at
least
1876..
B
The
sales
tax
was
implemented
in
1937
at
two
percent
was
increased
in
65
to
two
and
a
half
percent
and
then
67
to
three
percent
in
1969
69.
The
severance
tax
was
implemented
in
1989
in
response
to
the
1988
constitutional
amendment
providing
for
three
classes,
the
current
property
tax
assessment
rates
were
set,
and
then
in
1993
the
sales
tax
was
increased
to
four
percent.
A
Josh,
this
might
be
a
good
time
to
take
questions
on
the
constitutional
stuff
that
works.
For
you
sure,
thanks
chairman,
okay,
representative
great,
let's
go
back
to
you
on
the
the
issue
of
government
services
that
are
receiving
exemption
under
the
constitution
and
I
think
that's
a
really
good
point.
The
committee
has
grappled
with
it.
A
You
certainly
find
activities
of
government
that
aren't
what
we
would
call
a
government
function
and
they
do
receive
the
tax
exemption
or
frequently
they
do,
and
it's
always
kind
of
a
a
wrestle
with
that
we
did
have
a
bill.
I
think
the
department
of
revenue
actually
helped
us
to
develop
a
bill.
Brenda
arnold.
There
was
really
helpful
and
this
was
two
years
ago.
I
I
think
the
bill
made
it
into
the
did
it
fail
in
the
senate.
I
can't
remember
what
happened
that
bill.
A
You
know
so
I've
wallowed
in
that
space
as
well
and
had
a
deal
about
hospitals
that
have
out
of
their
district
operations
in
other
counties
and
whether
that
should
be
taxable
or
not.
I'd
like
to
keep
exploring
that.
So
I
think
that's
a
really
good
point
when
we
talk
about
taking
on
exemptions
this
this
year.
This
is
one
exemption,
it's
constitutional,
but
and
it
relates
to
property
tax,
but
it
is,
I
think,
fair
game
for
our
exemption
play.
A
Another
thing
about
the
constitution
that
I
think
is
notable
is
with
respect
to
mineral
taxes,
and
you
wonder
why?
Why
do
we
tax
minerals?
The
way
we
do?
The
constitution
actually
prevents
us
from
assessing
a
property
tax
on
the
in-situ
minerals
you
know
like
if
you,
if
you
have
a
big
house,
your
neighbor
has
a
bigger
house.
A
The
value
of
what
you
own
is
what
drives
the
property
tax
you
pay,
but
if
you
have
a
mineral
deposit
in
the
ground
and
your
neighbor
has
a
bigger
mineral
deposit
in
the
ground,
those
things
don't
come
into
play
as
to
how
much
taxes
you
you
pay.
What
comes
into
play
is
that
the
mineral
taxes
are
assessed
on
production
and
that's
why
it's
the
full
value
of
production
and,
as
opposed
to
the
taxable
value
of
the
in-situ
mineral,
and
you
know
we
have
actually
toyed
with
the
idea
of
looking
at
in-situ
minerals.
A
A
The
value
of
that
golden
ground
is
not
worth
anything
anymore.
So
how
do
you
reflect
that?
That
seems
to
be
one
reason
why
charging
the
the
assessment,
the
property
tax
or
the
ad
valorem
tax
based
on
production,
makes
a
lot
of
sense
when
you
get
down
to
it.
Are
there
other
things?
Do
you
want
to
talk
about
in
terms
of
constitution?
Yes,.
F
Representative
baker.
Thank
you,
mr
chairman.
L
I
have
you
might
pull
that
closed?
Okay,
sorry
about
that.
I
have
two
questions
for
you.
Josh
one,
hopefully
can
be
yes
or
no,
and
I
don't
want
to
draw
this
out.
I
just
want
a
general
discussion,
but
is
it
your
opinion
that
the
article
3
section
33,
the
origin
of
revenue
bills?
Would
that
include
medicaid
expansion
and
then
the
other
question
is:
is
that
section
five
and
six
that
relates
to
cities
and
counties?
L
Could
you
briefly
discuss
the
how
that
would
apply
to
ambulance
services,
because
I
know
in
our
county
we
have
one,
that's
a
taxing
district
and
then
we
have
another,
that's
not,
and
that
other
one
is.
I
don't
know
what
can
you
respond
to
that?
Thank
you.
B
Joshua
right
ahead
sure,
mr
chairman,
so
first
question
on
medicaid
expansion.
I
don't
believe
that
would
be
a
bill
to
raise
revenue
because
it's
it's
not
a
tax
on
the
people.
I
think
it's
kind
of
how
we've
been
interpreted
that
so
that
would
likely
be
able
to
start
in
either
house.
B
Second
question
on
the
county:
levees
ambulance
services-
I
don't
know
if
they,
if
the
courts
weighed
in
on
that,
if
they've
decided,
if
that's
an
essential
function
of
government
or
not
and
and
of
course
there
can
be
differences
between
cities
and
counties
as
to
what
services
the
counties
required
to
provide
and
what
a
city
is
expected
or
required
to
provide.
So
I'd
have
to
look
into
that
a
little
more.
Mr
thank
you
josh.
Maybe
we
could
do
that.
A
I
also
remember
a
flavor
of
the
argument,
respect
to
whether
a
special
district's
revenues
or
the
cap
on
special
districts
comes
under
the
cap
of
the
underlying
government,
such
as
the
you
know,
is
a
the
eight
mills
of
the
city
or
the
twelve
mills
of
the
county.
It
also
relates
the
way
the
way
those
boundaries
are
drawn
in
kind
of
a
practical
sense,
but
the
courts
have
ruled
both
ways.
This
this
revenue
committee
had
a
subcommittee
on
special
districts.
One
time.
A
It,
and
that
is
a
very
complicated
kind
of
issue,
a
lot
of
court
cases
surrounded
fire
protection
districts
and
where
those
boundaries
were
and
whether
that
constituted
the
cap
or
not.
You
know
I
wish
they
did
come
under
the
cap.
We'd
be
more
realistic,
but
it
seems
in
the
end.
Special
districts
are
a
way
to
get
around
the
caps
for
the
counties
and
the
cities
pretty
much.
But
mr
co-chairman
and
then
representative
henderson.
C
Thank
you,
mr
chairman.
Just
josh
question.
C
We
talked
about
those
four
state
mills
last
time
that
any
of
those
were
actually
instituted
was
the
1970s
was
the
note
I
wrote
had
two
mills,
so
those
of
not
isn't
there
also
during
school
reform
and
maybe
is
when
the
12
and
the
six
were
flipped
weren't
there
optional
district
mills
was
it
one
two
or
three
mills
that
were
taken
out.
B
I
should
begin-
and
mr
chairman,
I
probably
need
mr
wilmoth
here-
to
to
do
that
justice.
But
I
I
do
recall
that
there
were
those
those
optional
mills
and
I
don't.
B
Were
statutory,
I
don't
know
if
I
believe
that
was
just
a
statutory
mill
and
not
part
of
the
constitutional
12
mills
that
got
reduced
to
six,
but
that
could
be,
or
it
also
could
be
possible
that
was
included
in
that
12
mils
and
maybe
counties
would
would
do
some
on
top
of
that.
I'd
have
to
look
into
it.
I
remember
that
what.
A
H
C
They're
implemented,
and
so
those
18
mills
are
still,
but
there
were
like
another
two
or
three
mills
that
every
district
had
the
ability
and
those
were
removed.
So-
and
I
guess
where
I'm
heading
with
this-
is
that
just
for
this
is
all
educational
peace
force.
But
when
you
look
at
the
number
of
mills
assessed,
I
think
the
statewide
average
is
what
68
or
69
mills
that's
like
at
an
all-time
low.
C
That's
the
lowest
number
of
mills,
because,
where
there's
no
more
bonding
for
school
projects,
plus
we
took
away
those
two
or
three
optional
mills
that
every
district
used.
So
that's
at
68,
69
mills,
I
believe-
and
I'm
just
thinking
back
to
an
old
lso
chart.
I
saw
that
went
back
to
the
50s
seems
like
it's
the
the
fewest
mills
that
our
people
are
paying
now
in
modern
history.
Certainly
thank
you,
mr
chairman.
N
Thank
you,
mr
chairman.
My
questions
are
related
in
the
same
area.
You
know
education
takes
up
a
lot
of
our
budget
and
so
in
your
in
your
research,
mr
chairman,
was
there
anything
that
indicated?
I
mean
why
did
they
pick
12
mils
as
not
to
exceed?
B
Mr
chairman,
representative
henderson,
I
did
not
see
any
reasoning
with
that
other
than
previously
it
was
the
the
reverse,
so
it
was
12
mills
for
the
county
and
six
for
the
state.
They
simply
flipped
that
to
12
for
the
state
and
six
for
the
county,
so
they
kept
the
the
total
the
same
where
they
came
up
with
those
those
numbers
to
start
with.
I
I
did
not
see
any
information
on.
N
Quick
follow
ahead.
Thank
you,
mr
chairman.
So
do
you
see
anything
in
the
language
or
the
you
know
the
within
the
four
corners
of
the
constitution,
which
limits
the
legislature
from
adjusting
the
levies
to
to
address
other
aspects
of
education.
B
So,
mr
chairman,
you
know,
as
we've
kind
of
gone
through,
there
are
certainly
certain
mills
that
are
specif
specified
in
the
constitution,
so
the
four
mills
for
the
state,
the
12
mills
for
education,
the
court
in
campbell
ii
decision-
did
say
that
those
limits
wouldn't
apply
to
school
capital
construction.
B
You
know
that
wasn't
a
question
directly
before
the
court
at
that
time,
but
it
was
something
that
they
they
did
specifically
lay
out
that
those
limits
would
not
apply
to
school
capcom.
So
the
legislature
would
at
least
from
that
case,
appear
to
be
free
to
to
do
a
meal
at
whatever
level
they
determine
necessary.
B
Mr
chairman,
you
know
the
the
legislature
is
supposed
to
it's
supposed
to
be
valued
at
full
value
and
then
the
assessment
rate
is
prescribed
by
the
legislature
as
well.
O
B
So,
mr
chairman
representative
hallinan,
the
court
has
interpreted
that
in
conjunction
with
section
three
to
just
require
attacks
on
the
mineral
when
it's
produced
and
so
they've
they've
read
that
section
two.
It
does
not
require
the
taxing
of
the
mineral
in
place
for
for
coal.
O
Go
ahead
doctor
I
think
I
have
another
question:
the
it
says
that
it
will
be
taxed
if
it's
not
my
being
mine,
is
that
the
case
now
is
it
being?
Is
it
being
taxed
if
not
being
mined?
Mr.
B
A
Anybody
else,
let's
see,
let's
go
to
representative
or
senator
schuler
joint
committee
member
schuler.
Let's
just
do
that.
P
Chairman,
I
had
a
question
on
section,
11.
and
basic.
Basically,
I'm
kind
of
wondering
just
what
the
history
is
on,
how
we
tax
ag
property
and
kind
of
wondering
how
how
we
compare
with
some
of
the
other
states
around
us
with
where
our
assessment
is
our
taxation
rate.
If
you
could
give
me
some
information
on
that,
I'd
appreciate
it.
Thank
you.
P
B
Ahead
josh,
mr
chairman,
senator
schuler.
I
do
not
know
how
we
compare.
B
But
we
can
certainly
look
into
that
yeah
as
you
as
you
note,
it's
it's
valued
on
the
capability
of
the
land
to
produce
and
I'd
probably
there's
probably
other
people
in
the
audience
that
can
answer
that
more
fully
than
me,
but
it's
essentially
they're
valued,
rather
than
the
prop
how
the
assessment
value
of
the
property
would
be.
Otherwise,
it's
valued
on
its
agricultural
production.
C
B
B
B
A
Mr
chairman,
of
course
that
doesn't
mean
the
improvements
on
the
land.
I
mean
there's
wiggle
room
in
there.
If
you
think
a
little
bit.
You
know
that
does
mean
the
production
value
of
the
crops
or
livestock
or
what
have
you,
but
it
doesn't
mean
everything,
and
I
hope
the
committee
will
explore
that
anybody
else
how
about
if
we
at
this
time,
oh
represent
greg,
we'll
get
you
and
then
I
think
we'll
go
to
the
waiting
room
and
then
we'll
hear
comments
from
the
floor
and
we'll
move
on.
E
A
A
B
Josh,
do
you
remember
that
I
I
think
that's
right
and
I
don't
know
how
interrelated
they
were
and
I
believe
there
was
actually
a
sunset
on
it
and
then
it
kept
getting
extended
and
then
was
finally
removed,
and
I
don't
know,
but
they
did
change
the
distribution
to
locals
around
that
time.
And
if
you
look
the
very
last
slide
you'll
note,
I
there's
a
couple
of
pointing
you
to
some
tables
of
statutory
changes
from
1997
or
1977
through
current
and
all
that
is
reflected
in
there.
B
A
H
A
An
income
tax,
including
washington
and
texas,
most
notably,
I
believe,
nevada,
does
as
well
yeah.
Thank
you.
So
if
it's
okay
with
the
committee,
let's
open
it
up
to
the
waiting
room,
let's
take
a,
we
do,
have
a
room
and
we'll
represent
james.
We'll
take
you
first.
Q
Thank
you,
mr
chairman.
I
just
had
a
couple
questions
regarding
article
15,
section
18
on
the
tax
structure.
Q
B
Yeah,
mr
chairman,
senator
james.
Yes,
I
you
know
the
way
it's
written
is
pretty
broad,
so
it's
any
liability
rising
from
a
tax
on
income.
So
so
I
believe
that
would
apply
to
both
a
personal
income
tax
and
a
corporate
income.
Q
Yes,
I
did
with
article
7
section
9
when
it
says,
or
otherwise
that
seems
also
pretty
broad.
Q
B
Mr
chairman
yeah,
I
know
the
court,
you
know
in
the
campbell
decisions.
B
Looking
at
that
section
as
well
as
some
of
the
other
sections
in
in
article
seven,
you
know
they
defined
a
pretty
broad
duty
on
the
legislature
to
provide
for
schools.
The
manner
in
which
the
legislature
accomplishes
that,
I
think
is,
is
totally
up
to
the
legislature
so
yeah.
It
definitely
says
by
taxation
or
otherwise.
The
court
has
interpreted
that.
As
you
know,
the
legislature
has
wide
power
to
to
do
that
in
whichever
way
they
see
fit
as
long
as
they're
providing
for
the
schools.
A
Okay,
is
there
anybody
else
in
the
waiting
room
that
wants
to
ask
a
question.
Q
B
So,
mr
chairman,
I'm
not
sure
I
I
understand
the
question
exactly
it,
so
the
interstate
commerce
clause
is
more
a
prohibition
on
the
states
to
treating
out-of-state
interests
different
than
in-state
interests.
B
Q
Mr
chairman,
so
what
I
was
talking
about
like
if
there's
monopolies
within
within
the
state,
whether
it
be
government
entities
or
private
entities
if
those
are
allowed
to
exist,
that
would
be
that
wouldn't
be
equal.
So
if
those,
if
that
interstate
commerce
clause
is
not
enforced,
then
how
would
that
apply?.
A
Q
We
have
monopolies
under
the
within
our
energy
sector.
We
also
have
monopolies
on
our
railroad,
so
with
private
sector
and
energy.
We
have
some
monopolies
in
those
areas
and
that
prevents
a
lot
of
that
prevents
a
lot
of
different
commerce
from
coming
in,
and
so
I'm
just
wondering
if
we're
not
doing
our
job
for
our
constitution,.
Q
A
Because
we
grant
a
monopoly
and
all
states
grant
monopolies
for
for
various
things,
public
utilities
being
very
prominent
and
that's
why
they're
regulated,
but
any
person
could
be
a
public
utility
in
in
in
any
state,
but
you
would
have
to
be
the
regulated
monopoly.
I'm
not
seeing
the
conflict
with
the
interstate
commerce
clause.
Maybe
mr
anderson
can.
But
then
we
really
do
need
to
move
on
after
this.
So
go
ahead.
Mr
anderson.
B
Mr
chairman,
yeah
again
I
don't
own,
I
don't
know
you
know,
to
the
extent
that
a
state
granting
a
monopoly
would
would
limit
the
power
of
of
congress
to
to
regulate
trade.
You
know
that
might
have
some
impact
on
on,
you
know
might
be
challengeable
under
the
interstate
commerce
clause.
I
haven't
looked
into
that
line
of
type
of
cases.
I
can
certainly
do
some
looking
into
that.
If
that's
the
direction
of
the
committee.
B
You're
going
to
be
dean,
so,
mr
chairman,
I
guess
on
this
thing,
other
resources
were
just.
I
sent
you,
those
those
two
tables
that
our
office
has
maintained,
going
back
to
1977
and
1969.
So
if
you
do
have
questions
on
any
specific
changes,
we
can
that's
a
good
starting
location.
C
C
Then
my
question
was
chairman:
it
wouldn't
be
for
today,
but
maybe
and
thinking
about
these
exemptions
and
all
that,
but
particularly
on
the
first
part
of
this,
where
the
minerals
you
know,
we've
done
so
many
I've
run
those
bills,
we've
all
ran
bills
and
and
maybe
to
in
a
one-pager
in
a
time
away
from
now,
but
to
kind
of
summarize,
what's
still
out
there,
what
exactly
I
mean,
what
little
exemptions
on
severance
or
sales
or
completions
or
deepening
wells,
and
that
stuff
that's
still
out
there,
it's
hard
to
kind
of
pick
it
out
of
there.
A
I
think
that's
what's
frustrating
for
the
department
of
revenue
and
our
our
colleagues
in
the
lobby.
They
they
come
back
to
this
committee
and
we
plow
the
same
ground
almost
every
interim
and
I
and
I
think
that
is
probably
troubling
to
them.
But
we
change
and
we're
a
new
committee
we're
new
chairman
and-
and
so
I
think,
it's
good
to
review
this
and
devote
this
day
to.
H
A
I
think
it
was
a
good
good
idea,
so
thank
you,
josh
she's
up
on
deck
next,
the
department
of
revenue
I
take
it.
R
Actually,
flanders,
my
hometown,
I
was
born
even
better
raised
in
riverton.
If
any
of
you
remember,
representative
harry
tipton,
he
delivered
me.
A
R
Thank
you
for
allowing
us
to
be
here
today.
I'm
gonna
probably
give
you
the
30
000
foot
level
of
I
guess
my
first
task,
which
was
to
talk
about
the
tax
reform,
2000
committee
and
and
what
happened
during
that
during
that
committee,
the
the
outcome,
the
the
committee
started
as
part
of
a
1997
legislative
session,
comprised
of
three
members
of
each
house
and
five
members
of
the
public.
R
The
the
the
task
was
to
look
at
our
current
tax
structure,
determine
where
there
might
be
areas
of
improvement
and
and
recommend
those
as
part
of
a
study.
The
first
task
obviously
was
to
identify
the
areas
where
there
are
issues,
and
probably
the
biggest
issues
was.
Our
tax
structure
is
unstable.
R
We
base,
probably
in
some
instances
more
than
half
of
our
economy
on
the
price
of
a
commodity,
and
that
creates
some
issues.
When
you're
talking
about
volatile
pricing
of
things
like
oil,
gas
and
coal,
and
particularly
oil
and
gas,
very
very
volatile.
R
The
sales
tax,
by
its
very
nature,
depending
on
how
it's
imposed,
can
be
regressive
in
in
the
way
it
treats
taxpayers
regressive,
meaning
that
it
takes
a
larger
percentage
of
your
income.
When
you
are
a
person
in.
H
R
Tax
brackets
than
than
it
does
when
you're
in
the
upper
tax
brackets,
and
that
was
a
concern,
a
major
concern.
I
think
the
the
there
was
a
little
bit
of
a
concern
about
balance.
R
R
As
far
as
the
amount
of
tax
that
is
imposed
by
the
state
of
wyoming,
we
are
second
on
a
per
capita
basis
in
the
nation
at
that
time,
but
the
majority
of
that
was
born
by
the
mineral
industry.
If
you
look
at
our
tax
structure
outside
of
the
mineral
industry,
we
are
the
second
lowest
tax
burden
in
the
entire
country
for
a
family
of
four,
I
think
wyoming.
R
R
Create
create
some
of
the
issues
and
I
think
there
was
some
concern
raised
by
that.
There
was
some
level
of
concern
that
wyoming's
current
structures
tax
structure
could
create
some
level
of
of
a
lack
of
economic
growth
because
of
the
way
it's
structured.
R
I
know
that
everyone
feels
that,
and
this
was
one
of
the
concerns
they
raised.
Everyone
recognizes
we
have
one
of
the
lower
tax
structures
in
the
entire
country,
and
yet
we
struggle
to
get
economic
development
here,
because
of
that-
and
it's
kind
of.
H
R
A
difficult
issue
for
people
to
get
their
arms
around
and
at
the
time
there
was
concern
about
not
diverting
enough
money
to
the
mineral
trust
fund.
Obviously,
we've
making
some
made
some
changes
in
in
the
past
to
try
to
develop
that
the
lizard,
I
believe,
is
one
of
the
one
of
the
funds
that
was
created
to
try
to
buffer
some
of
the
issues
that
we
would
have
with
our
tax
structure
and
at
the
time
there
was
a
real
concern.
H
R
How
we
manage
the
investments
that
we
do
make
as
it
relates
to
the
permanent
mineral
trust
fund
and
other
other
accounts,
and
that
has
been
changed
over
the
years
to
actually
allow
for
more,
better,
better
rates,
return,
that
sort
of
thing
and
in
in
one
of
the
things
that
was
raised
in
certain
areas
of
the
state
market,
value
of
agricultural
land,
far
exceed
the
productive
value
of
the
land
on
which
the
property
and
the
tax
is
assessed.
R
One
of
the
questions
that
mr
chairman,
I
believe
you
asked
was
the
amount
of
ackland
in
the
state
of
wyoming
that
is
currently
93.74
percent
of
our
land
is
valued
as
ag
land.
The
next
closest
is
residential
vacant
and
improved
at
five
percent.
C
C
R
Know
that
there
was
an
attempt
to
raise
that,
I
I
know
one
of
the
bills
was
going
to
raise
it
to
to
10
000,
and
then
I
think
it
was
dropped
to
1
000
and
I'm
not
sure
whether
it
passed
at
1,
000
or
whether
it's
still
at
500
I'd
have
to
I'd,
have
to
re
review
that.
But
I
can
certainly
get
you
the
answer
for
it.
C
R
As
as
it
currently
is
structured,
yes,
that's
correct,
okay,
any
question:
okay,
okay,
I
think
I'm
kind
of
gonna
go
through
the
rest
of
these
rather
quickly,
as
it
relates
to
the
the
issues
that
were
described
by
the
the
tax
reform
2000
committee.
I
think
that
this
is
something
that
we
face.
This
is
reason.
R
O
R
A
very
large
property
tax
base
and.
H
R
Major
city
within
it,
you
obviously
have
the
ability
to
fund
your
county
government
a
lot
a
lot
more
robustly
than
you
can
in
a
county
that
has
5
000
residents,
it's
difficult
and
and
they
have
little
tax
base,
and
I
think
that's
one
of
the
concerns
we
raised.
The
the
city
officials
are
are
limited
and
county
officials
are
limited.
R
Authority
different
from
what
you
see
in
some
other
states
and
then
there's
issues
associated
with
tax
administration,
reporting
and
collection
of
mineral
taxes
is
confusing
and
time
consuming.
We
spend
probably
more
time.
H
R
R
R
Level,
but
at
the
county
level
for
getting
these
dollars
to
the
right
place
in
the
fashion
that
it
needs
to
be
the
there's
kind
of
a
conundrum
when
it
and-
and
this
was
addressed
a
little
bit
in
this
last
session-
kind.
R
R
I
think
one
of
the
concerns
also
was
raised
that
whether
assessment
practices
vary
from
county
to
county
one
of
the
things
that
that
happened.
Not
too
long
after
tax
reform,
2000
finished
its
work
was
we
went
to
a
single
system
for
the
assessment
of
all
real
property
in
the
state
of
wyoming,
the
cama
system
that
we
have
today
used
to
be
two
separate
systems,
and
they
recognized
that
went
to
a
single
system.
R
Issues
associated
that
recently,
the
taxation
of
services
on
tangible
personal
property,
but
not
the
same
assessment
on
taxation
for
real
property,
creates
confusion
because
of
the
definitions.
R
How
you,
how
you
define
real
property
and
what
services
you're
actually
considering
taxing
as
it
relates
to
tangible
personal
property,
creates
some
level
of
confusion
and
until
recently,
the
taxation
of
remote
sales
was
a
problem
not
long
after
the
tax
reform
2000
committee
was
formed,
wyoming
became
a
member
of
the
streamlined
sales
tax
agreement
and
we,
I
guess,
within
the
last
three
years,
won
a
court
case
before
the
supreme
court
that
allow
that
now
allows
us
to
begin
assessing
use
taxes
on
on
remote
sales,
and
that
has
been
an
extremely
beneficial.
R
One
of
the
things
that
came
out
of
this
committee
is
is
that
how
do
you
create
a
balanced
and
this
they
did
a
lot
of
research
on
this,
to
try
to
figure
out.
How
do
you
create
a
balanced
tax
structure
for
a
state
and
they
referred
to
it
as
we're
missing
one
of
the
legs
of
a
three-legged
stool.
We
tax
assets,
we
tax
consumption,
but
we
do
not
tax
income,
and
I
think
that
was
one
of
the
major
recommendations
that
came
out
of
of
tax
reform.
R
2000
was
to
add
that
third
leg
of
the
stool,
in
order
to
balance
taxation,
the
committee
recommended
that
we
make
the
fourth
cent
permanent.
It
did
become
permanent,
not
too
long
after
this,
this
recommendation
was
made,
and
there
was
a
it
was
four
cents
prior
to
that.
But
there
was
a
carve
out.
That
said,
if
a
if
there
was
existing
funds
remaining
in
one
of
the
budget
accounts
at
the
end
of
a
fiscal
year,
then
we
would
revert
from
four
percent
back
to
three
and
a
half
percent.
That
budget.
R
There
was
a
rail
mile
tax
that
was
implemented
and
it
was
considered
unconstitutional
was
repealed
very
next
year
and
look
at
there
has
been
several
reviews
of
sales,
tax
exemptions
and
and
property
tax
exemptions
within
the
state
that
was
one
of
the
recommendations
was
to
take
a
look
at
those
one
of
the
economic
incentives
is
due
to
sunset
at
the
end
of
june
of
this
year.
I
believe
it's
the
taxation
of
railroad,
rolling
repairs
to
railroad
rolling
stock.
H
R
Real
estate
transfer
tax-
I
think
that's
been
before
the
legislature
on
a
number
of
occasions
in
in
the
past
few
years,
make
larger
deposits
into
the
permanent
trust
fund.
I
think
that
the
advent
of
the
lizard
probably
satisfied
some
of
those
recommendations.
R
Establish
maximum
number
of
mills,
each
taxing
district
may
levy
and
allow
county
government
to
institute
optional
property
tax
refund
programs.
As
you
know,
the
state
took
that
on
and
it
has
been
in
place
for
probably
the
last
10
years.
There
have
been,
I
think,
two
separate
occasions,
including
this
year,
when
that
it
was
not
funded.
R
There
was
a
recommendation
to
implement
a
an
individual
in
a
corporate
income
tax
and
manage
the
permanent
permanent
funds
in
a
more
aggressive
manner.
If
you
will-
and
that
actually
has
happened,
it.
Q
R
Changed
over
a
couple
of
times
in
in
the
years
since,
since
this
recommendation
was
made,
I
think
there
were.
There
was
a
committee
that
was
formed
after
this
this
one
to
to
address
mineral
taxation,
and
that
has
evolved
over
the
years
as
well.
The
the
latest
is
to
go
to
monthly
payment
of
ad
valorem
taxes,
so
some
of
these
recommendations
have
actually
been
implemented
already.
R
And
one
of
them
was
to
amend
the
state
statutes
to
clarify
which
governmental
entity
has
final
authority
to
select
and
apply
an
appraisal
method
for
mental
production.
I
believe
that's
that's
been
handled
review
special
district
statutes.
I
don't
know
that
that's
been
addressed
specifically,
but
I
think
there's
been
some
attempts
to
look
at
various
tax
districts.
R
Just
that
and
has
been
successful,
there
was
a
recommendation
to
increase
the
state
sales
tax,
assess
the
four
mill
statewide
property
tax
levy
or
increase
in
the
number
of
mills
applied
by
by
school
districts,
and
I
believe,
there's
been
some
bills
out
there
to
do
that
as
it
relates
to
increasing
the
levies.
R
They
looked
at
increasing
the
mineral
service
tax
and
the
issue
was
that
it
would
further
burden
the
mineral
industry
and
there
was,
I
believe,
at
one
point,
a
bill
to
look
at
a
gross
receipts
tax
for
the
state
of
wyoming
it.
It
failed-
and
I
guess
one
of
the
things
to
look
at
with
the
gross
receipts
tax
and
how
it
differs.
I
I
believe
that
chairman
case
had
pointed
out
that,
like
the
state
of
washington,
nevada,
texas,
ohio
has
it
and
there
are
a
couple
of
others.
R
I
believe
that
have
a
gross
receipts
tax.
The
issue
with
it
is
that
it
is
a
tax
on
your
receipts,
not
on
your
income.
So
if
whether
you
earn
an
income
or
not,
this
tax
applies.
It
happens
over
and
above
anything
else.
It's
it's.
That,
obviously,
is
it's
a
relatively
difficult
task
to
administer,
mainly
because
in
an
attempt
to
try
to
look
at
what
is
reasonable
for
each
industry,
those
those
rates
vary
by
industry.
R
So
you
may
look
at
a
one
percent
gross
receipts
tax
on
one
type
of
industry
that
has
a
high
gross
profit
margin,
and
you
may
look
at
something
like
a
retail
store
that
operates
on
various
limb
margins,
such
as
a
grocery
store
or
something
like
that
and
have
a
very
different
rate.
I
think
that's
that
creates
obviously
some
equity
issues,
but
it
also
creates
a
very
difficult
implementation
of
the
tax
doesn't
mean
it
can't
happen,
but
it
is
one
of
the
things
that
they
looked
at
and
did
not
recommend.
R
At
that
point
there
was
a
mm-hmm.
You
had
a
okay,
they
looked
at
an
employment
head
tax.
I
believe
that
I'm
trying
to
think
of
it's
new
mexico
or
arizona,
I
believe,
has
a
head
tax-
did
not
consider
because
it's
regressive
for
lower
paid
employees,
electric
generation.
H
R
We
have
a
version
of
that
as
it
relates
to
wind
energy.
R
I
think
what
they
were
looking
at
at
the
time,
as
I
recall,
was
a
taxation
associated
with
all
electricity
generated
in
the
state
at
that
point,
and
we
they
recommended
a
statewide
lodging
tax,
which
actually
has
been
implemented
and
is
up
and
running
at
this
point,
mr
sherman,
that
one
of
the
things
I
would
point
to
is
that
the
wyoming.
R
Association
did
a
really
good
job
of
looking
at
the
items
associated
with
the
tax
reform,
2000
committee
that
actually
have
actually
become
law
or
have
been
acted
on
and
it's
on
their
website,
if
anybody's
interested
in
a
complete
listing
of
all
the
things
that
have
have
evolved
over
the
years,
but
as
it
relates
to
the
tax
reform
2000
report,
that's
my
testimony
and
I'll
certainly
stand
for
any
questions.
You
may
have.
Okay.
C
Mr
chairman
and
director
just
back
to
the
remote
sales
tax-
and
you
know
really
did
that
in
a
couple
as
my
memory,
you
know
first
pass
that
then
came
back
with.
I
don't
know
it
was
kind
of
different
remote
sellers
or
something
it
was
a
different.
And
then
we
we
said
it.
You
got
to
have
200
sales,
I
think
in
the
state
or
a
hundred
thousand
dollars.
I
just
wondering
where
that's
at
and
if
that
needs
adjusted
or
is
that
working
like
we
thought.
R
Mr
chairman,
the
co-chairman,
the
the
bill
that
was
originally
passed
by
you
folks,
was
it
was
kind
of
an
outcropping
of
the
supreme
court
decision
state
of
south
dakota
approached
the
supreme
court
and
said
we.
We
feel
that
we
have
created
an
environment
which
is
simple
enough
for
a
taxpayer
to
be
able
to,
regardless
of
where
they're
located,
to
be
able
to
collect
our
tax
on
on
sales
that
they
make
into
our
state,
and
they
created
a
threshold.
R
For
that
it
was,
I
believe,
one
hundred
thousand
dollars
in
sales
or
120
transactions.
I'm
I'm
clear.
R
That
was
created
so
as
to
when
you
were
required
to
begin
collecting
that
tax
supreme
court
ruled
in
favor
of
of
the
state
of
south
dakota,
which,
as
a
streamlined
state,
the
streamlined
project
was
actually
mentioned
as
part
of
the
decision
as
something
that
where
states
have
taken
a
lot
of
the
burden
off
of
retailers.
R
Another
part
of
the
streamline
project
which
you
folks
have
been
involved
in
for
since
the
beginning
is
we
utilize
a
service
referred
to
as
certified
service
providers?
It
is
a
network
of
I
guess
I
would
call
them
accounting
firms
that
actually
set
up
a
a
mechanism
to
collect
the
tax
and
and
calculate
the
tax
and
actually
remit
the
tax
to
the
states
based
on
any
remote
sales
that
the
vendors.
G
R
And
so
what
happens
is
every
transaction
that
comes
through
a
retailer
like,
let's
just
say,
ebay
or
or
any
of
those
people
they
if
they
use
a
service
provider
at
the
time
that
the
transaction
is
occurring,
they
their
service
provider
provides
them
with
the
tax
rate
that
is
required
to
be
paid.
Okay,
in
that
particular
jurisdiction
based
on
on
where
it's
going
to
be
delivered
and
that
tax
rate
is
then
accounted
for
by
the
csp.
R
They
issue
a
tax
return
at
the
end
of
the
month,
and
then
the
taxpayer
pays
the
amount
based
on
that
return
into
each
of
the
states
where
they're
doing
these
types
of
transactions
there
are
24
states.
I
believe
in
the
union
that
are
members
of
the
streamlined
sales
tax
agreement
and
they
all
have
access
to
that
network
of
service
providers.
That's
one
of
the
things
that
we
have
done
in
order
to
minimize
the
burden.
H
R
Retailers
that
sell
into
our
state
that's
kind
of
the
first
legislation
that
was
passed
the
very
next
year.
You
passed
a
a
legislative
proposal
to
require
a
marketplace
facilitator
to
begin
collecting
tax
and
give
you
an
example.
The
largest
remote
seller
in
the
country
about
50
of
their
sales
are
through
marketplaces
that
they've
created
on
their
own
websites
that
added
another
50
to
our
bottom
line
when
it
came
to
the
collection
of
that
tax.
R
So
that
was
a
very
powerful
piece
of
legislation
that
added
a
great
deal
to
the
coffers
for
the
state,
and
those
are
probably
two
really
big
successes,
as
it
relates
to
uncollected
sales,
tax
actually
being
or
use
tax.
R
If
you
will
being
collected
in
the
state
of
wyoming-
and
it
also-
I
I
would
say-
does
a
great
deal
for
equity,
virtually
every
audit
that
we
ever
conducted
from
the
time
that
I've
been
here
in
1998
on
forward
the
department
of
art
has
conducted
revealed
taxable
purchases
whenever
they,
whenever
they
taxed
a
company.
R
R
You
pay
it
at
the
end
of
a
three-year
audit,
and
now
it's
a
big
dollar
number,
instead
of
a
few,
a
few
dollars
here
and
there,
but
that's,
I
think,
one
of
the
big
successes
that
came
out
of
streamlined
sales
tax.
We
continue
our
effort
there,
we're
hoping
to
gain
more
and
more
members
and
utilize.
This
network
of
certified
service
providers
across
all
all
companies.
A
Follow
anything
who
represent
gray,
then
senator
schumer.
E
You
go,
I
called
on
you
first.
Thank
you,
mr
chairman.
You
know
mr
noble
I've
got
a
couple
questions
on
the
tax
2000
deal.
You
know
you've
you've
been
through
this:
it's
not
your
first
rodeo.
So
why
have
they
never
discussed
in
these
committees?
E
The
fact
that
you
know
we
have
per
capita
wise,
the
first
or
second
highest
tax
revenues
per
capita.
When
you
include
the
minerals
now,
I
know
they
always
like
to
exclude
the
minerals
right
and
then
we're
50th,
but
I
mean
with
the
minerals
it's
first
or
second
right
and
the
problem
is
they're
volatile.
E
You
would
have
to
consider
that,
but
it
seems
like
there's
this.
This
nostalgia,
that
of
these
halcyon
days
of
tax
reform,
2000,
and
yet
it
left
out
one
of
the
the
key
questions
here,
which
is
how
we
equalize
you
know,
revenues
to
expenditures
with
the
very
volatile
system
that
we
have,
and
so
I
guess
I
asked
you
that
question.
E
I
understand
you're
just
kind
of
been
observing
this
and
also
participating
in
it,
but
you
you
just
implement
the
tax
structure
that
we
give
you
I'm
not
trying
to
be
difficult
here,
but
but
can
you
talk
about
your
observation
on
why
this
has
never
been
considered,
I
mean,
is
it
just
totally
ignored?
Is
it
you
know,
I
assume
you
were
there
I
mean.
Was
it
did
they
decide
to
take
it
off
the
table?
Thank
you,
mr
noble.
A
Before
you
go
into
that,
maybe
you
could
also
point
out
the
work
that
the
committee
has
done
with
respect
to
volatility
of
our
tax
structure
and
the
pew
research,
the
other
research
we've
done
to
bring
up
the
fact
that
we
do
have
the
most
volatile
tax
structure.
Accepting
alaska.
Perhaps
I'll
put
that
on
top
of
the
question,
I
think
that'd
be
a
little
bit
more
fair.
R
R
R
R
R
The
other
issue
that
they
did
talk
about
as
it
relates
to
our
small
state
and
the
well
large
and
land
value
in
land,
but
very
small
in
population
is
how
do
you
structure
a
government
and
and
this
this
is
as
a
staffer.
I
actually
sat
and
listened
to
a
majority
of
these
meetings
at
the
time
that
this
was
going
on.
I
was
working
for
mrs
burton
as
as
a
director,
and
she
was
on
the
committee.
R
Real
discussion
was:
how
do
you
deal
with
a
state
where
you
have
a
real
small
population,
but
you
want
to
actually
have
the
same
level
of
services
that
are
offered
just,
let's
just
say,
to
the
state
to
the
south
of
us
when
in
fact,
there
are
economies
of
scale
to
be
to
be
managed
as
well.
You've
got
you've,
got
populations
in
this
state
that
if
you
looked
at
it
as
a
a
really
really
small
rural
town
in
wyoming
having
its
own
schools,
does
it
make
economic
sense
to
have
that
school.
R
That's
not
a
question
that
you
can
really
answer
because
yeah
those
kids
deserve
an
education
too.
Do
you
want
them
to
drive
an
hour
and
a
half
to
two
hours
each
way
on
a
bus
in
order
to
get
to
a
school?
That
is
there
or
do
you
you
deal
with
that
that
costs
money
to
on
a
per
capita
basis
for
those
students
a
lot
more
than
it
does
in
other
areas,
and
and
while
it
may
not
make
good
economic
sense,
it's
the
reality
of
what
we're
faced
with.
R
K
H
R
I
I
I
think,
I'm
I'm
proud
to
live
in
a
state
that
does
that.
Does
it
come
with?
How
do
you
pay
those
bills
every
year?
It's
always
gonna
be
an
issue.
Should
there
be
a
constitutional
provision
that
allows
us
to
to
match
those,
you
know
spending
with
whatever
you
bring
in
for
that
year.
R
R
I
mean
you
lost
30
of
your
revenue
here,
a
while
back.
Should
you
have
closed
30
of
your
schools
at
that
point
in
time,
or
do
you
utilize
functions
to
to
minimize
that
that
30
percent
loss
with
that
that
is
called
a
rainy
day
spending
account?
I
I
can't
answer
those
questions
for
you,
but
it
it.
It.
H
R
The
dynamic
of
the
state
that
we
live
in
currently-
and
I
think
my
next
presentation
kind
of
points
to
just
how
unbalanced,
or
at
least
how
volatile
our
environment
is
and
I'll
certainly
move
on
to
that
when
you
guys
are
ready.
But.
A
Let's,
let's
get
these
questions
out
of
the
way
and
then
probably
it's
time
to
take
a
break
and
we'll
come
back
to
that
and
I
think
overlaying.
This
issue
of
the
volatility
of
our
tax
structure
is
the
fact
that
there's
been
a
there's
been
a
shift.
I
mean
not
only
is
it
up
and
down,
but
it
is
fundamentally
changed.
A
It's
about
carbon,
it's
about
coal,
it's
increasingly
about
oil
and
gas,
and
so
that's
not
volatility.
That's
looking
at
it
at
a
change
in
the
planet,
and
so
we
can
manage
volatility
a
lot
better
than
we
can
manage
structural
change
and
and
we're
gonna
have
to
deal
with
both.
I
think
the
volatility
we've
dealt
with
in
our
kind
of
a
bad
way,
I
suppose,
deferred
capital
construction,
dipped
into
reserves
over
and
over
and
over
again
managing
change.
I'm
not
sure
I
did
have
senator
schuler
up
unless
you
want
to
get
on
this
point.
P
Thank
you,
mr
chairman,
and
the
more
I
think
about
it.
I
I
think
the
question
I
have
might
be
better
for
mr
riemann,
when
he,
when
he
presents
a
little
bit
later
on,
it's
a
county
issue,
taxing
issues,
so
thank
you.
Fair.
C
Enough,
mr
co-chairman,
thank
you,
mr
chairman,
so
to
sort
of
kind
of
bring
this
tax
2000
full
circle,
then
so
the
recommendation,
the
recommendations
were,
I
mean
there
are
specific.
I
remember
them,
but
I'd
like
you
to
share
them
with
us
and
then
and
then
why
those
the
big
ones
didn't
really
happen.
I
mean,
and
I
know
you
talked
about
some
of
these
things.
We
have
chipped
away
at.
R
R
What
the
committee
tax
reform
2000
committee
recommended
at
that
point
was
to
add
that
third
leg
of
the
stool,
if
you
will
not
only
tax
assets
and
tax
consumption,
but
also
tax
income,
was
to
look
at
that
leg
of
the
stool.
That
is
something
that
has
been
brought
up.
I
think
ever
since
that
date,
there's
been
a
number
of
income
tax
bills
proposed
it's
and
I
think
one
of
the
things
that
has
and
I'm
not
going
to
say
that
it
makes
it
impossible
to
collect
an
income
tax
because
it
doesn't.
R
I
I'm
the
guy
that
prepared
that
wonderful,
little
spreadsheet,
that
shows
how
you,
what
an
income
tax
would
look
like
in
the
state
of
wyoming
and
I'm
as
nervous
about
that
projection,
as
I
possibly
can
be
because
of
the
fact
that
it
doesn't
talk
about
the
individuals
and
how
it
impacts
them.
It
looks
at
a
a
class
of
taxpayer
that
makes
from
zero
to
twenty
five
thousand
dollars
a
year
and
lumps.
R
Of
property
tax
associated
with
that
and
the
amount
of
sales
tax
sales
tax
is
probably
accurate
as
it
relates
to
each
individual,
but
the
property
tax
is
probably
on
a
landlord
that
actually
has
a
number
of
different
properties
out
there,
but
still
on
a
net
basis,
averages,
maybe
25
000
of
the
income
associated
with
that.
It
is
not
the
guy
that
only
that
works,
two
jobs
and
makes
25
000
a
year
he's
not
going
to
get
the
benefit
of
that,
even
though
that
projection
is
going
to
show
it.
R
So
I
think
that's
the
problem
with
creating
a
projection
like
that
is
it
doesn't
look
at
what
it
happens
to
each
individual
and
it's
important
because
of
that
as
it
relates
to-
and
I
believe
chairman
case
you'd
mentioned,
it
could
actually
be
beneficial
on
a
corporate
income
tax
basis
because
then
you're
going
to
actually
kind
of
equalize
the
the
total
tax
burden
in
the
state
of
wyoming
for
each
corporation,
regardless
of
whether
they're
located
here
or
not,
and
that
I
see
that
I
see
that
at
that
level
on
an
individual
level.
R
R
The
other
recommendations
manage
the
permanent
mineral
income
on
permanent
mental
trust
funds
that
I
believe
was
accomplished
separate
committee
to
examine
state
and
local
spending.
I
don't
know
that
that's
ever
really
seriously
been
done
as
a
global
examination.
Obviously,
we've
looked
at
state
spending
and
tried
to
figure
out.
Okay.
Where
can
you
save
money?
There
see
liability
of
local
governments
study
the
liability
of
local
governments
to
generate
sufficient
revenues
to
meet
local
public
service
requirements.
I
think
that's
probably
started
part
of
that
same
study.
R
R
Mineral
reporting
we're
working
on
some
of
those,
I
think,
if,
rather
than
making
it
clearer,
we're,
probably
going
to
be
adding
some
more
complete
levels
of
complexity.
To
that.
R
Finding
final
authority
associated
with
which
entity
selects
an
appraisal
method
and
applies
it.
I
think
that's
something
that
probably
still
needs
work,
and
I
I
believe
that
there's
some
things
to
look
at
that
this
year:
review
property,
tax
exemptions
for
equity
applicability
and
ease
of
administration.
I
think
you
were
talking
about
one
of
them.
That
is
probably
a
big
issue,
and
that
is
what
is
it
referred
to
government
use
of
of
lands?
What
constitutes
an
official
government
use
of
those
lands?
R
A
R
Sales
tax
exemption
for
charitable
and
non-profit
entities-
well,
it
may
be
referred
to
as
non-profit
entities
the
statute
for
sales,
taxes
for
charitable
and
religious,
okay,
there's
a
difference
because
there's
a
lot
of
non-profit
entities
that
are
not
charitable
religious
and
that's
something
to
to
review
as
well
and
those
those
were
the
recommendations.
R
A
C
And
then
coal
bed
methane
came
saved
us
and
then
jonah
gas.
Shortly
after
that,
and
we
had
seven
eight
dollar
natural
gas
and
then
coal
took
off
and
then
you
know
the
rest
is
kind
of
history,
so
we
were
per
se,
but
and
back
to
this
you
know
you
look
at
our
surrounding
states
that
did
the
income
tax
back
in
the
30s.
C
We
chose
the
sales
tax,
real
quick,
though
you
mentioned
the
corporate
part,
and
I
think
the
good
chairman
talks
about
you
know
the
1518
in
the
constitution
probably
does
determine
who,
as
as
he
says,
oars
in
the
water.
You
know,
and
certainly
our
mineral
companies
do
on
the
on
the
individual
part.
I
mean
we
have
the
wealthiest
county
in
america.
C
R
Mr
chairman,
there
there
are
states
that
offer
a.
Let's
put
it
this
way.
One
of
the
ways
that
states
deal
with
it
is
they
offer
a
personal
exemption
and
that
exempts
a
certain
portion
of
your
income
kind
of
like
the
federal
government
does,
as
it
relates
to
the
standard
deduction
things
like
that.
It,
it
limits
the
amount
of
tax
that
you
pay.
R
There
are
in
earned
income
tax
credits
at
the
federal
level
that
change
the
dynamic
as
well
and-
and
you
could
begin
the
the
taxation
of
revenue
at
zero
percent
for
the
first
200
thousand
dollars
worth
of
income.
I.
H
R
When
you
look
at
an
income
tax,
each
level
of
income
is,
is
separate
and
and
and
unto
itself
as
it
relates
to
these
tiers
that
are
created
so
that
if
a
person
that
is
making
five
hundred
thousand
dollars
a
year,
their
first
two
hundred
thousand
dollars
worth
of
income
are
exempt
as
well
or
attacked
at
zero
percent.
So
you've
got
to
recognize
that
it.
It
does
change
the
dynamic
and
the
way
that
it's
imp
imposed,
but
certainly
doable.
I
mean
we've
actually
looked
at
it.
R
I've
created
a
document
that
kind
of
looks
at
exempting
the
lower
rates.
You
don't
start
taxing
it
until
it
reaches
200
000..
One
of
the
things.
H
R
R
How
do
I
verify
that
when
you,
when
you
think
of
what
happens
at
an
individual
income
tax
return,
it
isn't
just
people
that
are
working
for
another
another
business?
R
You
have
self-employed
people
out
there
too,
that
I
I
need
to
have
them
report,
so
I
can
make
sure
that
that's
what
you
know,
what
they're,
what
they're
actually
generating
and
our
rules
may
be
slightly
different
depending
on
how
structured
than
the
federal
government
is
on
their
income
tax.
So
I
think
it's.
R
C
And
then
just
a
follow-up
really
on
and
just
kind
of
educate
me
on
this
and
on
sales
and
use
tax,
and
I
always
remember
chairman
madden-
and
I
just
want
to
say
this-
and
you
correct
me
if
I'm
wrong
and
that's
how
I
remember,
but
he'd
actually
use
his
hands
and
say
you
know.
40
years
ago,
60
to
70
of
the
purchases
were
for
goods
30
for
services,
and
he
said
over
these
last
50
years.
We've
seen
this
shift
where
now
it's
just
the
opposite.
C
60
to
70
percent
of
our
purchases
are
for
services,
30
40
for
goods
and,
of
course,
in
wyoming
I
mean
I
think
we
taxed.
I
counted
them
up
66
services
and
be
like
south
dakota.
You
know
they
have
152
services
taxed
because
they're
a
state
similar
to
us
a
non-income
tax
state.
Is
that
true
I
mean.
Has
there
been
that
shift
kind
of
thing
at
that
trouble.
R
Mr
chairman,
mr
co-chairman,
I
used
an
example
in
the
I
think
when
we
were
talking
about
interim
topics
of
two
items
that
I
can
think
of
that
have
evolved
just
the
way
you're
talking
about
it.
Everybody
remembers
when
you
used
to
buy
movies
at
a
rental
store
that
we
all
had
in
our
communities,
or
at
least
some
of
them.
I
think
there's
still
a
few
of
them
available,
like
redbox
still
has
some
stuff
and
and
blockbuster
used
to
exist,
and
it
doesn't
anymore.
R
Now
it's
all
streaming.
We
taxed
one.
We
didn't
tax
the
other,
because
we
don't
have
a
tax
on
on
that
specific
digital
good.
If
it's,
if
it's,
if
there's
no
change
of
possession,
we
tax
rentals
as
long
as
they're,
you
know
as
long
as
they
exceed
a
certain
level
of
of
when
it
happens,
but
streaming
services
are
not
taxable.
I
believe
representative
henderson
brought
a
bill
this
last
year
to
look
into
that.
The
other
thing
was,
and
I
do
it
use
it.
Every
year,
turbo
tax
used
to
be
you
buy
a
box.
R
Okay
or
the
next
evolution
of
that,
was
you
downloaded
it
onto
your
computer
and
used
it
that
was
taxable
now
it's
just
a
software
as
a
service.
You
never
have
access
to
it
of
an
instance
of
it
on
your
computer.
Now
it's
a
service
and
it's
not
taxable.
So
there
has
been
an
evolution
of
some
of
this.
R
Set
of
servers,
it's
one
of
the
large
providers
of
cloud-based.
First
initials
of
g,
yes,
and-
and
the
point
is
that
is
something
that
we
used
to
pay
sales
tax
for
well,
except
for
the
factory
of
state
we
paid
tax
on
as
it
relates
to
the
purchase
of
the
servers
that
we
used
in
our
own
environment.
R
A
R
C
R
A
You
you
just
purchased
more
traditional
services
than
we
used
to
we've
gotten
wealthy.
You
have
less
grounded
in
goods
that
you
buy
at
a
store
and
take
home
in
your
car
and
more
things
that
you
purchase
that
are
services,
whether
it's
a
lawn
service.
A
L
Down
there,
this
is
just
a
question
director
and
you
can
be
brief.
Do
you
believe
that
I
mean?
I
know
that
the
feds
are
dealing
with
this
right
now,
but
do
you
believe
that
cryptocurrency
should
be
considered
property.
R
Mr
noble,
mr
chairman,
representative
baker,
we
don't
consider
money
if
you
will
to
be
property
today,
there's
an
exemption
as
it
relates
to
intangibles
and
we
would
consider
crypto
currency
just
another
form
of
intangible,
so
it
wouldn't
be
taxed
as
a
as
a
medium.
That's
not
to
say
that
some
of
the
the
infrastructure
that
would
go
into
it
would
probably
be
subject
to
the
tax,
but
the
actual
cryptocurrency
itself
would
be
treated
just
as
if
it
was
money.
A
K
Thank
you,
mr
good
chair,
mr
director.
Getting
back
to
personal
income
tax.
Do
other
states
just
use
a
simple
tax
based
on
your
gross
income,
your
federal
tax
returns.
So
all
the
exemptions
and
all
the
complexity
is
sort
of
done
with.
Thank
you,
sir.
Mr.
R
Noble,
mr
chairman
representative
roscoe,
the
states
that
I've
reviewed
and
there's
they
they
they
use
one
of
two
in
a
lot
of
instances.
They'll
start
with
federal
taxable
income
and
just
go
from
there.
Others
will
back
it
to
adjusted
gross
income
and
begin
their
taxation.
There
depends
on
the
state,
but
I
think
the
idea
is
do
do
you
start
with
something
that's
already
known.
It's
collected
at
the
federal
level.
R
R
At
higher
and
higher
levels,
similar
to
what
the
federal
government
does
and.
R
A
Okay,
let's
I
think
I
had
representative
sweeney
as
next.
Oh
you
were
just
pointing
up
representative
yen.
Sorry,
I
don't
mean
to
point
myself.
J
I'm
feeling
rude
all
of
a
sudden
representative
yen.
Thank
you,
mr
chairman.
I'm
director
noble,
so
my
question
is:
do
you
know
of
other
states
that
tax
income
do
they
tax
remote
workers
where
their
employer
is
in
a
different
state
than
the
worker?
The
worker
is
a
resident
of
that
state
that
charges
income
tax.
Do
they
taxes,
remote
workers
and
the
reason
I'm
throwing
it
out
is
I'm
wondering
if
that's
something
that
we
could
consider
for
wyoming
specifically
go.
R
Ahead,
mrs
nova,
mr
chairman,
I
I'm
aware
of
some
states
that
have
at
least
temporary,
where
they,
where
they
create
a
temporary
nexus.
If
you're
in
another
state
for
a
few
less
than
a
year,
they
will
attempt
to
collect
that
income
off
of
it,
even
though
you
may
have
left
the
state
for
that
time
frame,
you
know
for
temporary
assignment.
I
think
the
real
issue
is
property
in
the
state,
and
things
like
that
probably
create
the
biggest
nexus
that
you
have.
The.
R
State
has
is
well,
am
I
just
working
from
arizona
for
the
winter
months
and
then
coming
back
and
working
in
in
a
state
that
my
state
of
residence
in
the
other
six
months,
they
will
find
they
will
collect
that
tax.
Now,
if
you
are
hired
by
somebody
and
let's
just
say
that
you're
in
a
state
like
your
company
is
located
in
the
state
of
oregon,
but
you're
here,
residences
in
wyoming,
but
you're
working
for
that
company
in
oregon,
you
have
no
physical
presence
in
that
state.
R
That
is
something
that
my
my
I
I
have
a
relative
who
who
has
his
residence
in
in
cheyenne
wyoming,
but
he
works
in
four
columns
and
all
of
his
income
is
taxable
in
colorado
at
that
point
because
he
actually
has
a
physical
work
location
in
colorado.
So
there
are
rules
associated
with
and
there
are
rules
to
to
manage
the
temporary.
H
A
Okay,
anybody
else
representative
sweeney
and
then
we'll
open
it
up
and
then
we'll
take
a
break.
G
Thank
you,
mr
chairman,
so
back
to
co-chairman,
harshman's
on
the
internet
sales
piece,
remote,
remote
seller.
Whatever
are
there
tweaks
legislative
tweaks
that
we
should
explore
to
tighten
that
up?
I
honestly
felt
when
you
brought
that
several
years
ago
that
it
was
far
out
there
and
you
know
we'd-
be
lucky
to
collect
a
million
bucks
if,
if
that,
but
I
think
that's
totally
proven
incorrect
and
then
it's
been
a
very
valuable
tool,
but
I
just
don't
believe
I
heard
any
answer.
If,
if
there's
something
legislatively,
this
committee
should
should
explore.
R
Go
ahead,
mr
chairman
representative,
sweeney.
There
are
states
that
are
moving
towards
taxing
digital
services.
I
think
you
can
look
to
south
dakota
as
one
that
taxes
most
services
period.
I
mean
they
them
and
the
state
of
hawaii
both
tax
most,
if
not
all
services,
so
you
could
look
to
that
as
a
a
way
to
structure
our
taxes.
To
do
so,
I
can
certainly
review
it
and
try
to
get
you
the
what
the
statutory
language
would
look
like.
R
I'd
also
work
with
our
our
folks
at
streamline
to
try
to
to
see
what
would
you
know,
comply
with
streamline
sales
tax
rules
on
on
the
taxation
of
digital
services,
but
is
it
something
that
should
be
looked
at?
It
could
be
certainly
as
it
relates
to
what
you
folks
choose
to
do
with
it.
Is
there
revenue
to
be
had
in
the
digital
world?
Certainly
with
that.
E
Question
of
the
real
world.
Thank
you,
mr
chairman.
I
got
one
more
and
it
was
off
the
remote
sellers
as
well
that
I
wanted
to
ask
so
2017
when
the
legislature
did
that.
I'm
just
curious,
because
projecting
is
very
difficult.
How
how
what
was
the
collection
say?
You
know,
maybe
we
used
2019
rather
than
last
year,
which
was
a
weird
year
and
how
far
was
that
off
your
your
projection?
E
I
know
that
it
was
probably
a
three-year
projection.
So
that's
year
four
I
mean
what
percentage
was
it
off
and
I'm
not?
I
just
want
to
understand.
You
know
the
projections
are
difficult
and
what
was
the
sum
and
the
third
question
there
is
we
got
into
a
big
debate
on
the
floor.
I
remember
in
2017
on
where
that
flow
would
go
and
I
think
we
ended
up
just
doing
it
like
regular
sales
tax.
Can
you
confirm
that
thanks
go
ahead?
Director
noble
mr
chairman,.
R
Representative
gray,
I'm
going
to
harken
back
to
a
study
that
was
done
by
the
university
of
tennessee.
We
were
involved
in
the
streamlined
sales
tax
project
in
in
the
I
think
it
was
2011
2012..
R
I
think
it
was
26
to
or
26
to,
43
million
dollars
is
what
we
could
very
well
expect
to
gain
from
the
taxation
of
of
remote
services
or
remote
sales,
and
I
believe,
the
last
time
we
looked,
we
were
collecting
at
a
rate
of
about
five
million
a
month
or
sixty
million
a
year
now
granted
that
fluctuations,
because
of
seasonality,
and
things
like
that.
So
we're
actually
exceeding
those
estimates
by
substantially,
and
I
think
that
that
will
continue
to
grow
as
more
and
more
certain.
You
know
companies
begin
to
license
with
us.
R
At
one
point
we
had,
I
believe,
27
000
vendors
in
the
state
of
wyoming
we're
approaching
48
000
vendors
right
now
licensed
with
the
state
of
wyoming.
So
it
is.
It
has
been
a
substantial
change
in
what
we
perceived
as
as
what
the
digital
world
would
look
like,
and
what
remote
sales
would
look
like.
It's
been,
it's
been
a
as
it
relates
to
distribution.
It's
identical
to
what
we
do
today.
A
Q
You,
mr
chairman,
I
got
three
actually
director.
Noble.
Has
property
assessments
been
improved
since
switching
to
the
single
system
and
do
you
do
you
know
by
how
much.
R
F
N
R
I
think
it
was
a
really
good
idea
to
to
adopt
a
single
camera
system
for
the
state
and
it
certainly
if
nothing
else
gives
you
the
ability
to
start
with
the
same
same
assumptions
whether
you
know
at
that
point.
It's
obviously
up
to
the
assessor's
judgment
on
a
lot
of
these
things
and
those
those
are
issues
that
I
think
are
probably
more
important
than
the
actual
system,
but
the
system
was
was
a
single
system
was
a
good
idea
on
a
number
of
different
levels.
Mr
senator
james
back
to
you.
Q
Okay
and
this
one's
kind
of
a
30
000
foot
view
for
you.
So
if
we
had
a
cash-based
budget,
meaning
no
long,
we
no
longer
did
projections.
Q
We
combined
that
with
changing
the
severance
tax
of
power
generated
material
to
a
user
fee
of
users
inside
and
outside
wyoming,
and
changed
how
we
appropriated
money
where
it
will
be
based
on
private
sector,
personal
income,
growth,
inflation
and
population
growth.
R
Director
noble,
mr
chairman,
senator
james,
I
guess
my
thought
would
be
without
knowing
how
that
user
fee
structure
was
set
up.
I'm
not
sure
I
could
answer
that
question.
Well,
that's
why
it's
a
30,
000
foot
view
and
whether
or
not
we
would
even
be
able
to
reach
across
state
boundaries
as
it
relates
to
it.
I'm
not!
I.
I
don't.
H
R
I
mean
a
lot
of
would
be
on
how
it
ended
up
being
legislated,
what
what
the
proposal
was,
and
one
of
the
one
of
the
aspects
of
volatility
that
that
is
not
going
to
change
is
the
price
of
those
products
they
they
go
anywhere
from,
because
we've
seen
we've
seen
oil
over
a
hundred
dollars
a
barrel
and
we've
seen
oil
at
well
at
one
point
in
the
in
the
teens-
and
you
know
you
see.
R
Q
A
Q
Director
noble
that's
where
the
cash
based
budget
would
come
into
play
and
that's
also
where
the
appropriation
would
come
into
play
as
well.
So
that's
why
you'd
combine
that?
Q
R
Mr
chairman,
senator
james,
I
don't
think
it
would
deal
with
the
volatility.
Would
it
deal
with
balancing
the
budget
if
you're
on
a
cash
budget,
and
you
can
only
spend
what
cash
you
have?
R
Certainly
so,
but
in
a
way
that's
what
you
do
today
now
do
you,
if
you're
talking
about
a
cash-based
budget,
meaning
that
it's
limited
only
to
the
funds
that
are
coming
in
for
revenue
for
that
year,
then
I
suppose
it
would
it
would.
It
would
certainly
balance
the
budget,
I'm
not
sure
that
it
would
deal
with
volatility
at
all.
R
R
Q
Get
more
detail
of
your
your
proposal
for
sure,
and
then,
mr
chairman,
also,
if
we
really
wanted
to
look
at.
Q
R
Mr
chairman,
senator
james,
I'm
not
sure
as
a
tax
administrator,
I'm
the
guy
to
answer
that
question
is:
is
that
the
way
to
bring
business
to
the
state
of
wyoming.
R
I
I
look
at
it
this
way:
okay
and
I'm
not
gonna.
This
isn't
really
an
answer
to
your
question,
but
I
think
it's
one
of
the
things
that
we
have
to
look
at.
We
already
have
probably
the
lowest
taxes
or
at
least
close
to
the
lowest
taxes
of
any
state
out
there
and
that
hasn't
solved
the
problem.
So
I
guess
I'm
wondering
what
what
you
do
to
do,
that
I
think
there's
a
lot
of
factors
that
play
into
why
companies
choose
to
locate
where
they
locate
and
taxes
is
only
one
of
them.
R
R
Q
Thought
there,
so
we
should
probably
look
at
other
other
ways
to
attract
another
than
taxes
like
maybe
look
at
temporary
tax
rates
like
texas
and
florida
are
really
good
at
attracting
businesses,
so
maybe
we
should
look
at
what
they
do.
Instead
of
raising
taxes
or
new
taxes.
A
Okay,
that's
down
the
line,
senator
james.
Thank
you,
I'm
going
to
go
to
the
anybody
else
on
remote
participation.
A
I
Thank
you,
mr
chairman,
members
of
the
committee.
I've
been
sitting
in
the
extra
room
down
there,
so
I
was
jumping
up
down
saying
you
do
have
an
assessor
here.
I
don't
want
to
digress
the
conversation.
If
you
have
any
other
questions
about
agricultural
land,
representative
harshman,
you
asked
about
the
limits.
I
There's
currently
four
criteria
to
be
ag
land,
one
of
them
is
using
it.
The
second
one
is.
It
cannot
be
in
a
subdivision
if
it's
35,
acres
or
greater
in
a
subdivision,
we
can
look
at
it
as
agricultural
land.
The
third
criteria
is
the
income
and
it
does
get
a
little
tricky
because
right
now,
the
way
it's
written.
I
I
I
don't
want
to
have
copies
of
them
in
my
office,
but
the
agricultural
classification
in
fremont
county
comprises
about
four
percent
of
our
local
assessed
value,
and
I'm
not
sure
director
noble
where
you
got
your
figures.
There
is
something
in
the
department
of
revenue
handout
that
came
that
says.
The
property
type
as
percentage
of
total
valuation
for
agricultural
properties
in
the
state
of
wyoming
is
one
percent.
I
Larger
county
has
a
lot
more
agricultural
land,
I
would
guess.
Goshen
county
would
have
a
consider,
does
have
a
considerable
amount
of
agricultural
land.
I
That's
a
good
question
chairman
and-
and
this
might
be
by.
P
I
A
K
A
A
A
H
R
Slide,
mr
chairman,
members
of
the
committee
dan,
noble
again
with
department
of
revenue,
one
of
the
things
that
was
asked
of
the
department
a
few
years
back,
was
to
kind
of
look
at
what
our
tax
structure
looks
like
graphically.
R
We,
we
were
struggling
with
this
issue
and
we
have
been
struggling
with
it
for
years
and
what
I
did
was
I
kind
of
looked
at
sales
and
use
tax
and
what
it
looks
like
on
a
statewide
basis,
and
then
I
looked
at
our
various
counties
to
try
to
figure
out
how
to
how
to
represent
it
on
a
statewide
basis.
When
you
look
at
our
overall
sales
and
use
tax
structure
from
2013
through
2019,
it's
pretty
obvious
that
something
really
really
affects
us,
and
that
is
obviously
mineral
wealth
and
I'll.
R
R
Of
this
in
a
couple
of
slides,
this
is
what
sales
and
use
tax
structure
looks
like
on
a
statewide
basis
and
both
of
you
advance
it
to
the
next
slide.
R
This
is
what
it
looks
like
in
carbon
or
in
converse
county,
as
you
can
tell
when,
when
you,
when
you
have
a
depressed
market
for
oil
and
gas
and
and
coal,
it
significantly
impacts
sales
and
use
tax
revenue
in
that
county.
It's
when
you
look
at
2016
and
17
it.
It
obviously
had
a
major
impact
on
their
ability
to
to
generate.
R
Revenue
for
the
for
the
county.
The
next
slide
is
campbell
county,
not
as
dramatic
but
obviously
still
an
issue.
R
I
don't
know
that
coal
was
playing
as
big
a
pro
part
at
that
point
in
time
as
it
is
now,
but
you
can
see
that
there's
a
huge
dip
in
in
revenue
during
down
years
in
in
mingling
street
and
the
next
slide.
R
R
Revenues
are
increasing
every
single
year
and
that's
probably
the
most
dramatic
example
of
what
non-mineral
wealth
looks
like
in
the
state
of
wyoming.
The
next
slide
shows
albany
county
very
little
mineral
wealth.
Most
of
it
is
associated
with
obviously
retail
sales,
and
in
that
environment
you
you
in
those
counties,
you
don't
have
the
severe
changes
in
our
in
our
revenue
picture
that
you
do
in
in
mineral
wealthy
counties
of
wyoming
and
in
the
state
in
general.
A
A
To
maybe
twenty
three
thousand
sorry
twenty
million
to
what
like
seventeen
million
to
twenty
three
may
exactly,
not
a
third
at
all,.
H
R
Across
across
years,
fair
enough,
the
very
next
slide
is
about
the
most
confusing
thing
I've
ever
created.
The
attempt
was,
in
this
slide
to
kind
of
show
you
by
industry
sector
what
it
is
that
happens
with
our
sales
tax
revenue
on
a
year-to-year
basis
based
on
each
industry
sector.
R
As
you
can
see,
the
slides
associated
with
or
the
the
mineral
wealth
mineral
companies
are,
the
kind
of
orange
colored
bars
going
across
the
slide,
but
there's
also
a
trend
line
for
that
very
same
industry,
and
it's
going
in
it's
declining
for
that
time.
Frame.
Retail
is
increasing
and
there
are
a
number
of
other
sectors
of
the
economy
that
actually
look
to
be
increasing
as
well.
R
The
really
the
attempt
here
is
just
just
to
demonstrate
that
there
are
sectors
of
the
wyoming
economy
that
are
not
necessarily
impacted
by
the
mineral
industry,
but
that
the
mineral
industry
obviously
has
an
overarching
effect
on
the
total
economy
itself,
and
that's
really
what
the
slide
was
designed
to
do
and
that's
all
associated
with
properties.
The
next
slide
on
here
is
associated
with
what
happens
with
property
tax.
R
As
you
can
see,
we
have
this
same
level
of
volatility
on
an
overall
basis
when
it
comes
to
property
taxes
anywhere
from
20
million
to
almost
30
million
down
to
20
million,
again
down
to
15
million
in
some
years.
R
But
when
you
look
at
the
the
what's
behind
that
slide
and
you
look
at
the
various
colors
there,
there
is
one
contributing
factor
and
that's
the
green
bars,
and
that
is
mineral.
Well,
everything
else
associated
with
the
that
graph
there
and
all
those
different
colors
other
than
the
green
are
steadily
growing
each
and
every
year.
So
the
property
tax
evaluation
for
this
for
for
each
of
the
counties
within
the
state
is
fairly
stable
until
you
add
mineral
valuation
to
it
as
well,
and
that
is
what
creates
the
volatility.
R
R
As
you
can
see,
mineral
wealth
represented
63
percent
of
the
valuation
in
2008,
and
it
represented
48
percent
of
the
valuation
in
2018
10
years
later,
that's
obviously
associated
with
mineral
values
and,
and
it
kind
of
points
to
the
actual
problem
we
have
with
volatility,
not.
D
R
Our
consumption
and
sales
tax
revenue,
but
also
in
in
the
valuation
of
property
as
well,
and
you
can
see
from
that
that
same
value
has
the
same
impact
on
our
severance
tax.
It
looks
different
as
it
relates
to
severance
tax
as
well.
You'll
have
those
same
that
same
level
of
volatility
and
servants
tax,
because
it's
based
on
the
same
value.
R
The
last
slide
points
to
where
our
property
taxes
are
spent.
72.81
percent.
This
is
in
2018,
goes
to
schools
and
special
districts
and
municipalities
and
the
county
make
up
the
remainder
of
it
and
that's
the
presentation.
This
is
something
that
was
provided
to
the
legislature,
probably
twice
in
the
last
few
years,
but
I
just
kind
of
wanted
to
kind
of
re-emphasize
where
the
structural
problem
lies
and
and
exactly
what.
A
Questions
for
director,
noble
representative
gray,.
E
R
H
L
R
So
it's
it's
just
showing
what
relative
percentage
each
of
the
the
players
in
the
property
tax
realm
receive
on
a
statewide
basis.
A
We're
going
to
get
representative
jennings
and
then
we'll
go.
The
co-chair.
D
Chairman
noble
I'd
like
to
go
back
one
slide
before
your
very
last
one.
D
One
back
one
back
from
that
yeah
yep
so
director,
when
we
look
at
that
and
that's
that's
the
value
of
that
green
on
this
left
hand.
Side
is
two:
is
the
minerals
and
then
we're
seeing
that
shrink
in
the
next
on
the
right
hand
side.
But
when
we
look
at
values,
are
you
when
you're?
Looking
at
these
things.
D
They
can
only
make
up
for
a
shrinking
mineral
industry.
Have
you
done
any
studies
in
between
those
two
between
kind
of
money,
that's
available
out
of
the
mineral
industry
and
how
much
can
the
rest
of
the
sectors?
How
much
can
they
actually
help
really
realistically
be
expected
to
make
up
for
minerals.
J
R
We
were
looking
at
how
does
wyoming
compare
to
other
states,
as
it
relates
to
property
tax,
for
one
and
and
in
doing
that,
looking
for
states
that
don't
have
an
income
tax
that
are
similar
in
nature
and
just
to
give
you
an
example
because
it
I
mean
this
is
your
question.
I
looked
at
the
state
of
south
dakota
and
state
of
south
dakota
is,
I
would
say,
almost
identical
to
wyoming.
Population
is
roughly
the
same.
R
At
the
time
that
I
was
looking,
I
would
pay
roughly
eleven
hundred
ninety
five
dollars
in
property
tax
on
an
average
basis,
and
this
came
from
the
tax
foundation
that
same
home
in
south
dakota
would
pay
twenty
seven
hundred
dollars
in
taxes.
For
that,
the
other
thing
that
is
surprising
is
how
much
of
their
total
overall
tax
burden
is
paid
for
by
the
ag
industry
in
south
dakota.
It
is
substantially
higher
than
ours.
I
believe
it
was
approaching
28
of
the
of
their
assessed
value
and
property
is
paid
by
that.
H
R
Difference
one
of
the
things
that
really
surprised
me
was
looking
at
the
state
of
north
dakota,
their
property
tax,
the
average
number
of
mills-
and
I
think
this
was
in
2018
when
I
was
looking
at
this
average
number
of
mills,
there's
204
we're
at
68
for
an
average
on
a
statewide
basis,
so
there's
a
number
of
factors
that
play
into
how
other
states
fund
their
government-
and
that's
I
I
guess,
that's
how
you
would
make
up
that
that
difference,
obviously
you'd
have
to
attack
other
sectors
more
than
you
do
today.
Is
that
appropriate?
D
H
R
Mr
noble,
mr
chairman,
representative
jennings,
I
I
guess
what
I
would
say
is
I'm.
I
believe
that
there
is
some
people
that
did
a
study
in
recently
discussing
the
tax
capacity.
What
what
could
the
state
of
wyoming
reasonably
expect
to
bear
as
it
relates
to
this,
and
I
think
that
that's
probably
the
the
place
you
should
look
for
that
answer
as
to
okay,
what
level
of
tax
capacity
is
it?
R
I'm
not
saying
that
wyoming
should
start
taxing
28
of
the
of
its
tax
revenue
at
the
agriculture
and
expect
them
to
deal
with
it.
It.
R
Relates
to
agriculture-
and
I
agree
with
that.
My
point
is:
that's
how
other
states
deal
with
property
and
when
they
have
to
to
raise
revenue,
they
don't
have
mineral
wealth.
This
is
what
they
rely
on
to
do
it
and
south
dakota.
The
only
reason
I
said
mention
south
dakota
is
because
they're
very
similar
to
us,
as
it
relates
to
what
their
tax
structure
looks
like
their
tax
structure
is
dependent
on
two
legs
of
that
three-legged
stool.
R
They
do
not
have
an
income
tax
either,
but
they
do
tax
property
much
more
heavily
than
we
do
and
they
have
they
tax,
virtually
all
services
or
most
all
services
that
we
don't
and
that's,
I
would
say,
that's
probably
how
they
end
up.
Funding
government
is
through
those
means
as
well,
not
identical
to
statewide.
I'm
I'm
not
saying
that
they
are,
but
they
have
roughly
the
same
tax
structure.
A
C
G
C
5.4
but
and
the
property
taxes
wow,
you
know
it's
incredible
in
that
state,
but
back
to
the
last
slide
you
had
just
I
just
wanted
to
I.
This
is
what
I
say,
and
I
just
want
to
make
sure
I'm
accurate,
that
we
fund
schools
just
like
every
other
state,
primarily
with
property
taxes
and
the
difference
in
wyoming.
Is
minerals,
pay,
half
our
property
taxes,
and
so
then
we
have
this
really
volatile
service,
the
service
that
we
always
are
going
to
have
we're
always
in
schools,
but
it's
based
on
a
really
volatile
revenue
stream.
C
As
you
said,
it's
assessed
the
same
as
severance
is
that
I
mean
and
really
what
I
say
I
mean
you
could
see
that
09
to
19.
In
the
previous
I
mean
that's
coal,
that's
a
couple
hundred
million
tons
of
coal,
that's
about
400
million
bucks
a
year
and
the
price
and
production
of
natural
gas
been
unbelievable,
nobody's
really
even
talking
about
that
anymore
drop
in
natural
gas.
But
back
to
my
question,
mr
co-chair,
there
is
a
question
about
the
schools
and
property
taxes.
R
Mr
chairman,
I
think
that's
probably
beyond
my
scope
of
of
review.
Let's
put
it
this
way.
I
I
think
that
the
department.
R
Could
probably
provide
you
with
what
the
spending
per
capita
is
on
in
other
states
and
other
states
that
are
similarly
situated.
What
that
looks
like,
but
I
will
say
this:
it
is
certainly
a
majority
of
this
particular
part
of
that
picture
I
mean,
and
it
is
funded.
H
E
Thank
you,
mr
chairman,
director
noah.
I
want
to
re-ask
this
question
because
I
didn't
really
phrase
it
I
mean
this
last
slide
is
very
confusing
to
me.
So
does
that
mean
on
average
that
you're
only
having
one
to
two
mills
in
most
counties
directed
to
municipalities
like
what's
the
average,
because
I
mean
that
it's
two
percent.
F
A
This
is
the
total
amount
of
dollars.
This
doesn't
have
anything
to
do
with
mills.
All
of
this
comes
from
mills
because
it's
property
tax,
so
the
county
has
almost
18
of
the
expenditures,
but
they
raised
12
of
the
mills.
Yes,
12
meals,
the
municipalities
have
only
two
percent
of
expenditures,
and
they
have
eight
mills.
Remember
everybody
that
lives
in
a
municipality
also
pays
the
county
bill
special
districts.
I
don't
know
what
their
total
mills
are,
but
they
end
up
being
seven
and
a
half
percent
schools.
A
I
think
most
of
about
40
something
mills
and
that's
72
of
the
72
and
a
half
percent
of
the
big
lift.
So
these
aren't
mills.
These
are
dollars.
A
Anybody
else
we're
gonna
change
gears.
Let's
see
anybody
on
the
screen
have
a
question
on
this
issue,
not
seeing
anything
anybody
in
the
audience.
Thank
you.
Are
we
going
to
shift
gears
to
lso
we're
going
to
have
our
superstar
come
out
he's
coming
out,
he's
warmed
up
he's
ready
to
go.
Mr
temke,
thank
you,
mr
noble.
That
was
very
helpful.
M
Welcome
you,
mr
chairman,
I
will
attempt
to
live
up
to
what
you
called
me.
I
make
no
promises,
but
I
will
do
the
best
that
I
can.
My
name
is
dean
tempty.
I
work
in
the
budget
fiscal
section
of
the
legislative
service
office
and
I
was
going
to
talk
to
you
today
about
wyoming's
tax
structure
in
comparison
to
selected
other
states.
M
What
I'm
going
to
talk
to
you
about
today
has
been
presented
several
times.
If
you
will
chairman
case,
you
probably
recognize
this.
This
presentation
looks
pretty
close
to
something
I
gave
four
years
ago
in
saratoga
almost.
H
M
Four
years
ago,
in
saratoga
the
presentation
there
are
fewer
slides.
I
made
the
presentation
a
little
shorter.
I
did
try
to
update
the
data.
This
presentation
will
also
include
a
pamphlet
which
was
actually
directed
by
the
revenue
committee
during
the
2018
interim.
I
will
go
through
that.
That
is
not
updated,
but
I
will
go
through
it
quickly.
Anyway,
representative
jennings
mentioned,
and
you
mentioned
how
tax
capacity
is
coming.
M
Don
richards
presented
you
a
one-pager
on
wyoming's
tax
capacity
compared
to
our
surrounding
states,
plus
north
dakota.
At
the
november
revenue
committee
meeting,
I
was
going
to
briefly
go
over
that
as
well,
and
that
is
pretty
much
at
the
end
of
my
presentation
and
that
will
segue
to
the
presenter
at
one
o'clock
who
is
mr
nick
kolsch,
I
believe,
is
his
name,
the
director
of
the
wyoming
center
for
business
and
economic
analysis.
M
He
and
the
president
of
lccc
took
the
ball
of
that
one
pager
and
really
ran
with.
They
really
did
a
a
pretty
vigorous
analysis
and
looked
at
sever
several
more
things
than
I
did
in
that
tax
capacity,
one
page.
So
that
is
the
intent
of
my
presentation
this
morning.
That's
a
good
plan
right
after
slide.
Two
we'll
start
on
slide
two,
the
state's
considered
in
this
comparison,
of
course
wyoming
and
its
surrounding
states,
colorado,
idaho,
montana,
nebraska,
south
dakota
and
utah.
M
M
Wyoming
is
surrounded
by
states
that
are
growing
a
lot.
The
state
of
utah's
population
grew
by
18.4
percent
from
2010
to
2020
and
that
ranks
higher
than
any
other
state
in
america.
As
far
as
population
increase
the
state
of
idaho
population
group
by
17.3
percent,
that
is,
that
was
the
second
largest
population
increase
in
the
united
states.
M
The
state
of
north
dakota's
population
grew
by
15.8
percent,
which
was
the
fourth
largest
percentage
increase
in
the
united
states.
The
state
of
colorado
grew
by
14.8
from
2010
to
2020,
which
was
the
sixth
largest
percent
increase.
M
The
other
states,
the
state
of
montana
state
of
south
dakota,
the
state
of
montana,
grew
by
9.6.
The
state
of
south
dakota
state
of
south
dakota
grew
by
8.9
percent.
M
M
Along
with
this
information,
I
provided
to
provide
some
gross
domestic
product
information.
That's
what
the
initials
gdp
stand
for.
According
to
the
u.s
bureau
of
economic
analysis,
gross
demand,
gross
domestic
product
is
the
value
of
the
goods
and
services
produced
in
a
country
or
in
a
state
and
gdp
measures,
the
value
and
makeup
of
a
states
or
nation's
output,
its
economic
output.
M
M
Yes,
it's
a
2012
base
gdp
and
real
dollars,
mr
chairman,
and
you
can
see
the
various
ranks
the
state
of
wyoming
ranks
49th
in
gdp,
which
is
something
you
would
perhaps
anticipate
considering.
We
are
the
smallest
population.
M
You
can
also
see
our
comparison,
economies
are
or
the
economies
in
the
in
our
surrounding
states.
I
confess
I
did
not
realize
that
colorado's
economy
was
this
big.
The
16th
largest
in
america,
idaho,
is
ranked
39.
M
In
this
information,
the
state
of
wyoming's
gdp
is
actually
5.1
percent
lower
than
it
was
in
2012
and
that
state
rank
of
percent
change.
Since
2012
is
49th.
M
However,
our
surrounding
states,
their
economies
are
doing
very
well
or
they're
they're
growing
significantly.
Over
that
period
of
time,
the
state
of
utah's
gdp
grew
by
31
from
2012
to
2020,
which
was
the
second
fastest
growing
gdp.
In
america,
the
state
of
colorado's
gdp
grew
by
28.3,
which
was
the
third
highest
percentage
increase
in
america.
M
The
state
of
idaho's
gdp
grew
by
28.2,
which
was
the
fourth
highest
increase
in
gdp
in
america.
Some
of
our
the
rest
of
the
states
montana's
gdp,
grew
by
10.6,
which
was
ranked
17th.
Nebraska's
gdp
grew
by
12.0
percent,
which
ranked
15th
north
dakota
zero
point.
M
M
In
making
this
comparison,
I
noticed
states
that
had
a
lot
of
minerals
kind
of
had
similar
growths
or
shrinkages
of
gdp,
actually
alaska.
As
I
looked
up,
alaska's
change
in
gdp
was
actually
a
negative
12.3
percent.
They
were
the
one
that
was.
I
I
said
that
wyoming
ranked
49th
in
the
change
alaska
ranked
50th.
F
M
M
M
the
tax
foundation
does
a
very
nice
comparison
of
all
50
states
in
in
a
variety
and
many
charts.
I
believe
I've
shared
those
with
chairman
harshman,
I
believe
I've
just
shared
some
of
them
with
representative
gray
recently,
I
also
took
information
from
the
u.s
census
bureau.
That's
where
I
took
the
population
information.
M
M
Basically,
looking
at
the
big
legs
of
the
stool,
as
mr
noble
as
director
noble,
were
referred
to,
property
taxes
is
a
big
one,
we're
looking
at
general
sales
taxes,
we're
looking
at
individual
and
corporate
income
taxes
and
then
there's
kind
of
a
catch-all
category
that
the
tax
foundation
includes,
which
is
includes
other
taxes,
alcohol,
tobacco,
fuel
taxes,
severance
taxes
is
included
in
the
catch-all
as
well
and
as
you
could
see,
from
the
percentage
of
why,
on
the
wyoming
slide,
the
percent
of
other
taxes
was
significant
because
it
included
wyoming,
severance
taxes
and
just
going
on
to
slide
five.
M
These
are
the
major
components
of
wyoming's
tax
structure
and
again
I
would
point
out
these
were
actually.
These
are
fy
18
numbers
that
were
provided
by
the
tax
foundation
and
we
all
know
a
lot
has
happened
since
fiscal
year
2018,
but
this
was
the
information
that
I
could
find
readily
available
in
the
period
of
time
that
I
had
to
prepare.
M
M
M
M
In
talking
about
general
sales
taxes,
general
sales
taxes
represents
a
little
more
than
a
quarter
of
total
wyoming
taxes,
26.5
percent
and
as
chairman
harshman
has
already
talked
to
you
about
today,
we
do
have
one
of
the
lowest
sales
taxes
in
the
nation.
Ours
is
ranked
44th,
however,
the
lowest
rank
is
only
46,
since
there
are
actually
four
states
that
do
not
assess
a
sales
tax
at
the
state
or
local
level
at
all,
and
those
are
delaware,
montana,
new,
hampshire
and
oregon.
M
The
only
two
lower
combined
sales
and
use
taxes
in
america
is
hawaii
is
ranked
45th
at
with
a
rate
of
4.44
and
alaska
is,
has
the
lowest
state
and
local
sales
tax
of
1.76.
A
A
You
know
there's
a
little
bit
of
difference,
but
but
it's
close
enough,
but
we
tax
many
fewer
things
than
they
do
so.
Is
that?
How
is
that
ranking
established.
M
Mr
chairman,
chairman
case,
actually
these
are
only
comparing.
These
ranks
are
of
the
tax
rates.
Only
the
tax
foundation.
M
The
tax
foundation
also
does
another
analysis.
It's
called
the
sales
tax
breadth,
okay
or
I
think
of
it
as
sales
tax
depth.
Okay,
you
know
how
many.
M
How
broad
is
the
is
the
scope
of
things
that
are
subject
to
the
sales
tax
and,
as
you
had
mentioned,
and
I
think,
as
is
indicated
in
the
following
slides
actually
north
and
south
dakota,
both
have
a
have
an
extensive
sales
tax
brep.
In
other
words,
the
sales
tax
applies
to
many
many
more
things
in
those
states
than
they
do
in
wyoming.
However,
I
would
say,
though,
as
far
as
that
sales
tax
breadth
analysis,
it
does
not
necessarily
rank
wyoming
at
the
bottom
either
as
far
as
taxing
as
of
its
sales
tax
breadth
it.
M
A
M
M
A
M
Problem
a
couple
other
of
the
large
legs
of
the
stool.
You
know
it's
widely
known
that
wyoming
has
no
individual
income
tax
and
no
corporate
income
tax
in
the
tax
foundation
data,
the
other
taxes
make
up
31.8
percent.
M
This
includes
fuel
tax,
cigarette
tax,
the
various
liquor
taxes,
severance
taxes
makes
up
a
significant
percentage
of
that
32
percent.
Approximately
20
percent
of
that
32
percent
is
represented
by
sales
taxes
in
wyoming
and
just
going
on
to
the
following,
slides
slide.
Six
think
when
you're
talking
about
relative
percentages
of
what,
how
much
a
tax
contributes
to
total
tax
in
the
state
pie.
Charts
are
kind
of
helpful,
so
I
included
pie
charts
for
each
state
as
well.
M
Going
on
to
slide
seven,
this
is
actually
a
table
9
from
the
consensus
revenue,
estimating
group
january
2,
2021
forecast,
and
I
actually
I
added
a
column
to
this
information.
This
far
column
to
the
right.
You
will
not
see
in
table
nine,
but
I
added
that
and
it's
called
mineral
percent
of
total
and
I
drew
some
boxes
around
it
as
well,
as
you
can
see
from
tax
years,
2002
to
2015
or
basically
calendar
years,
2001
to
2014.
M
The
mineral
percentage
of
total
valuation
averaged
63
percent
in
those
years.
If
you
look
at
the
next
five
years
from
2016
to
2020,
that
percent
dropped
pretty
significantly
from
63
to
48
and
then,
if
you
look
at
actually
the
forecasted
period,
the
average
over
that
entire
forecast
period,
the
percent
of
minerals
is
37
of
the
total.
M
The
mineral
piece
of
the
pie
is
shrinking
if
you
will,
as
far
as
the
property
tax
base
continuing
on
to
slide
eight.
The
next
following
slides,
are
really
doing
a
comparison
of
each
one
of
the
surrounding
states,
plus
north
dakota.
M
As
you
can
see,
colorado's
tax
structure,
31
percent
of
it
consists
of
property
taxes.
M
One
thing
I
neglected
to
mention,
but
I
think
it's
already
been
brought
up
on
the
wyoming
slide,
and
we
don't
need
to
go
back
to
that,
though,
but
the
effective
tax
rate
on
owner-occupied
housing
value
in
wyoming
is
extremely
low.
I
believe
the
rank
was
47th.
M
Yes,
47
and
actually
on
slide
eight.
This
shows
that
colorado's
is
somewhat
comparable
to
wyoming's
at
effective
tax
rate
of
owner-occupied
housing,
value
of
0.52
that
ranks
46.
M
M
Of
course,
colorado
has
individual
and
corporate
income
taxes
both
of
those
contribute
combined
27.4
percent,
which
is
about
one-fourth
of
their
total
tax
structure.
So
a
significant
contributor
and
the
remainder
of
the
slides
just
shows
the
comparison
numbers
for
fuel
tax
colorado's
fuel
tax
is
a
little
bit
lower
in
wyoming's.
Wyoming's
is
24..
Colorado's
is
22.
M
interesting
thing
about,
however,
as
you
can
see,
the
state
of
colorado
their
cigarette
tax
is
significantly
higher
than
wyoming's
wyoming
says:
60
cents.
A
pack
colorado's
is
a
dollar
ninety
four
cents
per
pack
and,
as
you
can
see
here,
colorado,
we
all
know
that
colorado
has
a
marijuana
tax
at
this
time
and
has
also
added
a
vapor
tax,
similar
to
how
wyoming
just
slide
nine
showing
just
hold.
A
On
one
second,
any
speculation
I
mean
they
have
an
individual
income
tax
and
corporate
income
tax.
They
raise
so
vastly
different
amounts
of
money,
and
I
understand
the
base
and
how
it's
applied.
It's
all
different,
but
just
at
first
glance
it
seems
well
that's
kind
of
light
on
the
corporate
side,
but
we
don't
have
any
way
to
assess
that
from
this
data.
M
Tax
indicated
that
actually
corporate
income
tax
is
starting
to
be
contribute
less
of
the
state's
tax
portfolio
than
it
used
to
definitely
significantly
less
than
individual
income
taxes
do
and
if
you
will
notice
the
percent
contributed
by
corporate
income
tax
in
the
states
that
have
that
it.
They
do
not
generate
a
significant
percentage
in
any
of
the
comparison
states
that
I'm
showing
you
thanks,
steve,
going
on
to
slide
10.
This
is
the
state
of
idaho.
M
Again,
their
property
taxes,
sales
taxes
and
income
taxes
represent
nearly
equal
percentages
to
their
state's
tax
portfolio.
M
You
can
see
there,
cigarette
taxes
is
57
cents,
a
pack
3
3
cents
less
than
wyoming.
So
you
will
see
that
wyoming
and
its
surrounding
states
have
decided
to
tax
cigarettes
and
things
like
that
more
or
less
heavily,
depending
on
just
how
that
state
is
decided.
M
M
Just
in
looking
at
the
slide,
idaho
looks
like
it
has
a
very
balanced
tax
structure.
If
you
will,
they
have
several
pieces
that
contribute
roughly
the
same
percentage
of
the
total
and
moving
to
montana
montana
montana's
percentage
of
property
taxes
is
very
similar
to
wyoming's
it's
around
40.
Perhaps
it
contributes
40.1
percent.
I
think
wyoming's
was
39.7
so
very
similar
there,
but
one
big
thing:
you'll
notice
about
montana
is
montana:
has
no
general
sales
tax.
M
So
what
do
they
do?
Instead,
they?
Basically
they
have
chosen
different
from
wyoming.
How
wyoming
is
chosen
not
to
have
an
individual
income
tax,
but
have
sales
tax
instead
and
also
like
south
dakota?
Does
montana
has
decided
to
go
the
other
way
and
have
an
individual
income
tax
and
not
a
sales
tax,
and,
as
you
can
see,
the
the
corp,
the
percent
contributed
by
corporate
income.
Taxes
in
the
state
of
montana
is
3.9
percent
again,
not
as
significant
percentage.
M
In
looking
at
this
information,
I
did
not
realize
that
montana
had
instituted
a
tax
on
marijuana.
Oh
and
another
interesting
thing,
montana
and
south
dakota,
both
they
have
what's
considered
a
specific
contract
or
excise
tax
in
in
the
state
of
montana
montana
is.
It
is
called
a
one
percent
gross
receipts
tax,
which
is
specific
to
public
contractors.
M
The
state
of
south
dakota
has
something
similar
to
that.
I
believe
it's
two
percent
go
ahead.
Mr
coach.
C
Thank
you,
michael.
There
you
go
on
that
and
do
they
they
pay
that,
whether
they
do
the
work
in
south
dakota
or
wyoming,
I
mean
if
we
hire
a
south
dakota
road
paper,
comes
over
and
paves
roads
in
crook
county.
M
Mr
chairman,
chairman
harshman,
I
I
admit
I
have
not
looked
that
deeply
into
what
that
south
dakota
contract
or
excise
tax
looks
like
I
can
check
into
that
and
and
get
back
to
you
about
that.
Mr
temke.
A
While
you're
on
montana,
I
think
it's
of
note
that
under
property
taxes,
that
no
property
tax
is
assessed
on
oil
or
gas
or
coal
in
montana,
so
that's
on
the
production
not
on
the
assets.
I
would
assume,
but.
M
Right-
and
I
probably
should
have
started
with
this
when
I
was
on
the
wyoming
slide
and
I'm
sure
that
everyone-
everyone
on
the
committee
is
familiar-
that
there
are
actually
two
mineral
production
taxes
on
all
wyoming
mineral
production,
the
the
state
severance
tax,
which
was
instituted
in
the
late
60s
and
then
the
county
gross
products
tax,
which
is
the
the
property
tax
piece
that
we
talked
about,
that
the
large
percentage
is
made
up
by
minerals
that
gets
paid
directly
to
the
counties.
A
M
Mr
chairman,
chairman
case,
and
specifically
on
oil
and
gas
and
coal,
I
I
believe
I
recall
in
looking
at
montana's
tax
structure.
There
are
other
minerals,
besides
oil
and
gas
and
coal
that
are
subject
to
a
property
tax,
but
they
do
not
subject
oil
and
gas
and
coal
to
that
property.
Tax.
A
A
M
Mr
chairman,
just
slide:
13
is
just
a
pie.
Chart
of
of
the
information
from
the
prior
slide
on
slide
12.
again.
M
Is
huge,
yes,
as
significant
29
of
it
is
contributed
by
individual
income
tax
wow
again,
though,
the
corporate
income
tax
contributing
less
than
five
percent
going
on
to
slide
14
in
the
state
of
nebraska
property
taxes
make
up
37.5
percent
of
their
total.
M
M
Nebraska's
is
1.54,
so
they're
in
the
the
seventh
largest
in
the
country,
their
general
sales
taxes
are
also
higher
than
the
state
of
wyoming's
ranked
29
percent.
A
total
of
6.94
that
contributes
22.5
percent
of
their
tax
total
nebraska
also
has
an
individual
income
tax.
M
M
You
can
see
the
nebraska
cigarette
taxes
similar
to
wyoming's
64
cents,
a
pack
a
little
bit
higher
than
the
60
cents,
a
pack
in
wyoming
nebraska's
beer
tax
is
between
15
and
16
times,
that
of
wyoming's
wyoming's
beer
tax
is
two
cents
and
mr
chairman,
I
usually
mention
how
the
state's
beer
tax
has
been
two
cents
since
prohibition
ended
in
1935.
J
Thank
you,
mr
chairman,
mr
tempty,
so
I
I
do
note.
A
J
Ours
in
many
in
many
aspects,
and
I
was
wondering
if
you
could
remind
us
what
their
gdp
growth
was
again
sure
mr
temke.
A
K
M
Mr
chairman,
mr
co-chair
representative
roscoe,
I
have
to
admit
I
I
would
probably
have
to
delve
into
that
question
a
little
bit
to
I.
I
have
seen
articles
and
writings
as
to
why
it
seems
like
corporate
income
tax
is
going
away.
The
tax
foundation
has
has
talked
about
that.
As
a
matter
of
fact,
and
like
I
said,
I've,
it's
been
part
of
presentations
from
them
in
the
past,
but
I
would
have
to
refresh
my
memory
as
to
the
reasons
why
that
is
taking
place.
A
M
Slide
15
is
just
the
the
pie
chart
of
nebraska
as
well.
H
M
But
their
individual
income
tax
that
that
is
a
big
difference,
contributing
their
individual
and
corporate,
making.
Almost
25
of
the
total
in
nebraska.
M
In
looking
at
the
state
of
north
dakota,
you
will
see
property
taxes
contributes
a
smaller
percentage
in
the
state
of
north
dakota
and
again
similar
to
the
state
of
montana.
There
is
no
property
tax
assessed
on
mineral
production
in
the
state
of
north
dakota
general
sales
taxes
makes
up
about
one-fifth
of
their
tax
portfolio.
M
M
M
One
thing:
that's
a
little
bit
different
here:
north
dakota
does
have
an
individual
and
corporate
income
tax,
but
the
combined
percentage
is
less
than
10.
It
contributes
10
of
their
total
amount
of
taxes,
at
least
in
fiscal
year
2018..
M
Now
the
thing
that
sticks
out
about
the
state
of
north
dakota
is
the
45
of
other
taxes
and,
what's
included
in
that,
one
is
the
severance
taxes
and
mineral
production
taxes
in
the
state
of
north
dakota.
They
make
up
my
recollection
from
the
presentation
I
gave
four
years
ago.
It
was
in
excess
of
40
percent,
so
montana
or
north
dakota
certainly
has
a
large
amount
of
their
taxes
comes
from
minerals.
M
And
slide
17
is
just
the
pie
chart
in
regard
to
the
north
dakota
information
state
of
south
dakota,
36.6
percent
of
their
total
tax
portfolios
contributed
by
property
taxes,
as
you
can
see,
their
effective
tax
rate
on
owner
occupied
housing
value
is
over
one
percent
and
it
ranks
17th
it's
the
17th
highest
in
the
country.
So,
as
director
noble
has
mentioned
before
their
property,
taxes
on
homes
is
quite
a
bit
higher
than
it
is
in
the
state
of
wyoming
general
sales.
Taxes
makes
up
almost
40
of
their
total.
M
M
As
director
noble
said,
south
dakota,
there
are
a
few
things
in
south
dakota
that
are
not
subject
to
sales
tax,
so
that's
they
basically
and,
as
you
can
see,
south
dakota
has
no
individual
income
tax
and
no
corporate
income
tax
similar
to
wyoming.
However,.
M
They're
largely
making
that
up
in
property
taxes
and
general
sales
taxes
a
little
bit
of
an
asterisk.
If
you
do
see
a
lot
of
information,
it
does
say
that
south
dakota
does
not
have
a
corporate
income
tax.
However,
they
did
offer
a
percentage
for
corporate
income
taxes
and
they
have
a
specific
tax
that
applies
to
franchise
tax
on
financial
corporations
or
banking
corporations.
I
believe
and
that's
it
contributes
a
very
small
amount,
less
than
one
percent.
M
M
M
I
mentioned
also
the
prime
contractor
excise
tax
of
2
in
the
state
of
south
dakota
as
well.
I
also
did
not
realize
that
south
dakota
had
a
marijuana
excise
tax,
but
they
do
as
well.
I
I
admit
when
I
was
doing
this
analysis,
I
thought
colorado
was
about
the
only
state
in
the
region
that
did
that,
and
they
certainly
are
not
keeping
up
with
the
trends
you
know
slide.
19
is
just
the
pie.
Chart
representation
of
the
information
on
slide,
18.
M
utah
slide
20.
That
is
the
last
state.
In
the
comparison
again,
utah
has
a
very
balanced
tax
structure.
25.8
of
it
is
contributed
by
property
taxes.
M
Their
effective
tax
rate
on
owner-occupied
housing
value
is
0.56,
so
not
a
lot
higher
than
wyoming's.
Certainly
similar
general
sales
taxes
makes
up
almost
25
of
the
total
at
23.9.
M
However,
their
combined
tax
rate
is
7.19
percent,
which
ranks
21st
utah
taxes
groceries
a
little
bit
differently
from
the
rest
of
the
folks.
In
the
comparison
it
seems
like
in
the
rest
of
the
in
the
other
states
being
compared
either
food
is
exempt
or
is
fully
taxed.
They
kind
of
take
a
hybrid
approach
to
that
and
and
apply
a
reduced
total
tax
rate
to
groceries.
M
M
M
A
A
way
of
housekeeping
you
mentioned
that
we
have
presenters
at
one
o'clock.
Is
that
a
hard
number,
because
I'd
like
to
get
everybody
to
lunch?
So
can
we
push
that
back?
Like
say,
for
example,
we
were
to
give
a
lunch
say
we
go
get
done
before
the
bottom
of
the
hour
before
12
30,
then
we
could
take
an
hour
lunch
and
then
would
those
presenters
be
okay
with
that
12
1
30
start
anybody
know
we
can
find
out,
but
I
think
that'll
be
our
working
plan.
M
Keep
going,
I
am
assuming
that
30
minute
difference
would
not
be,
I
don't
think
so,
and
it
would
not
be
an
issue.
One
reason
I
scheduled
that
presentation
for
that
time
to
give
the
presenter
time
to
drive
here
this
morning,
so
he
didn't
have
to
come
last
night.
So
he's
going
to
be
here,
it's
my
understanding,
mr
chairman.
My
hope.
A
M
And
mr
chairman,
this
is
this:
was
a
snapshot
which
was
developed
in
that
pamphlet,
really,
rather
than
taking
several
slides
to
describe
it
really
described
wyoming
as
being
among
the
least
tax
or
the
lowest
states
in
the
nation,
for
its
tax
burden.
The
estimated
tax
burden
on
household
income
50
000
a
year
based
on
this
district
of
columbia
report,
I
was
able
to
find
that
report
and
actually
find
found
out
that
it
had
been
updated
to
2019.
M
M
And
you
can
see
combined
state
and
local
sales
tax
rates
very
similar
to
the
numbers
I
already
went
through
for
wyoming
and
our
surrounding
states.
Those
really
haven't
changed.
Very
much
wyoming's
rank
went
from
43rd
to
44th,
stayed
pretty
similar
property
taxes
on
a
150,
000,
valued
home
in
the
largest
city
in
each
state.
This
was
information
that
I
actually
came
from
the
lincoln
institute
of
land
policy
and
minnesota's
center
for
fiscal
excellence.
M
This
number
had
changed
a
little
bit.
Wyoming
changed
from
49th
to
46th,
but
certainly
definitely
still
one
of
the
lowest
states.
Yeah.
M
And
as
far
as
the
state
and
local
tax
burdens,
this
information
here
was
actually
based
on
tax
foundation,
information
for
fiscal
year
2012.,
the
comparison
information,
tax,
tax
foundation,
information
I
used
was
actually
based
on
fiscal
year
19
and
they
actually
flipped
the
way
they
did
the
rankings.
They
did
the
rankings
they
ranked
from
lowest
to
highest
instead.
M
So
now,
wyoming's
state
and
local
tax
burden,
as
a
percentage
of
income,
is
now
seven.
Q
M
M
I-
and
I
actually,
I
included
an
update
of
this
information
as
well
up
to
2019
and
that
is
included
in
one
of
the
following
slides
as
well.
But
what
this
really
shows
is
it's
contrasting
the
personal
taxes
on
a
family
of
three
with
an
income
of
sixty
thousand
dollars
a
year
and
a
two
hundred
thousand
dollar
home,
the
personal
taxes
paid,
is
three
thousand
seventy.
M
M
Based
on
this
analysis,
by
the
division
of
economic
analysis,
I
I
don't
want
to
dive
into
this
analysis
too
much
how
this
was
derived.
If
the
committee
is
interested
in
that,
I
would
almost
encourage
you
to
invite
the
division
of
economic
analysis
to
present
that
at
a
later
date,
perhaps.
A
Yeah,
I
actually
think
that
might
be
a
good
idea.
We
do
get
criticized
for
this
chart
from
some
folks
that
look
at
it
and
say
well,
you're,
not
considering
the
taxes
that
are
paid
by
the
people
you
buy
stuff
from
that's
one
source
of
the
argument
and
that's
not
a
lot
of
taxes.
So
that's
not
going
to
change
anything
too
much,
but
the
other
one
is
the
the
cost
of
public
services.
E
Thank
you
chairman
case
I'd
like
to
add
a
third
critique
of
this
chart,
and
that's
that
it
doesn't
include
mineral
taxation.
So
to
me
the
key
figure
is
what
is
the
per
capita
tax
revenues
of
this
state
and
compare
it
to
a
similar
state
of
population
iu,
south
dakota
and
for
2019
wyoming
was
number
seven
in
the
nation.
The
seventh
highest
in
the
nation
and
south
dakota
was
number
47.
A
But
I
kind
of
think
that
biases
it
the
other
way
too
you've
got
taxes
that
are
gathered
up
and
paid
that
you're
attributing
to
as
if
individuals
pay
it
well.
The
problem
is
that
we
don't
have
any
sustainability
if
those
mineral
taxes
go
away
and
so
we'll
be
hitting
on
that.
That's
for
sure,
good,
good
comments
back
to
you
dean,
mr
chairman,.
M
The
following
slide
is
what
these
pie
charts
are
attempting
to
show
is
just
the
percent
of
revenue
contributed
by
minerals.
M
M
The
total
revenue
from
minerals
in
1718
is
61
and,
as
we
all
know,
that
percentage
is
continuing
to
go
down
with
the
based
on
the
assessed
value
of
minerals,
the
decline
in
severance
taxes
and
the
decline
in
mineral
production
in
the
state.
M
M
The
shortfall
as
of
right
now-
and
this
is
largely
on
the
education
side
of
funding-
is
estimated
at
roughly
270
million
dollars
per
year
or
540
million
dollars
per
biennium.
M
M
I
did
actually
do
the
calculations
in
regard.
What
has
happened
from
2017-18
to
2021-22
and
that
decline
is
another
25,
so
between
the
20
from
13
14
to
17
18
and
the
other
25
from
21
to
22.
That's
definitely
definitely
significant
does
not
seem
like
a
big
enough
word
to
use
in
the
reduction
of
revenues
in
that
regard.
M
The
next
slide
on
on
slide
five,
the
revenue
committee
in
2018
had
presentations
from
the
the
folks
who
design
and
it's
called
the
remy
model.
It's
an
econometric
model
which
measures
and
it's
designed
more
to.
A
M
M
That
is
basically
the
end
of
what
that
pamphlet
presentation
was.
The
next
slide
go
to
if
you
advance
one
more
slide
past
that
one.
I
believe
this
is
the
updated
version
provided
by
the
division
of
economic
analysis,
comparing
personal
taxes
versus
public
service
costs
in
2019.
M
M
This
analysis
is
showing
that
family
of
three
contributing
3
500
and
receiving
total
compared
to
state
services
valued
at
in
excess
of
27
000.
M
Again,
this
is
an
economic,
a
wyoming
division
of
economic
analysis,
product
and
if
the
committee
would
like
to
dig
more
into
this
particular
analysis,
I
would
encourage
the
division
of
economic
analysis
to
give
you
a
presentation
about
that.
M
A
M
M
And
this
would,
and
actually,
as
I
mentioned,
don
richards
actually
presented
this
one
pager
to
the
revenue
committee
last
november,
and
this
was
actually
in
response
from
representative
jerry
over
mueller
the
term
tax
capacity
actually
at.
We
have
to
give
representative
over
mueller
the
credit
for
that
particular
term.
That
was
his
term
trying
to
describe
okay,
if
wyoming
taxed
developed
its
tax
structure
and
its
tax
tax
rates
in
a
comparable
manner
to
existing
other
states.
What
would
be
the
result,
and
again
this?
M
This
was
a
comparison
with
the
state
same
states
we've
been
talking
about
this
afternoon,
the
surrounding
states
plus
north
dakota.
What
this
slide
is
providing
are
the
individual
income
tax
rates,
and
actually
this
page
is
a
good
snapshot.
M
If
you
will
of
the
rates
I've
been
presenting
for
the
past
30
or
40
minutes
it,
what
it
is,
it
is
providing
the
individual
income
taxes
rates,
the
corporate
income
tax
rates,
the
sales
and
use
tax
rates
and
the
property
tax
rates
for
the
various
types
of
property,
residential,
commercial
and
industrial,
and
also
fuel
tax
rates
of
all
of
those
states
as
well,
and
we
picked
the
median
value,
which
is
the
middle
value.
It's
not
the
average,
but
the
middle
value,
in
other
words,
of
the
seven
states.
M
M
What
could
be
the
revenue
that
could
be
generated
and
those
amounts
are
shown
in
the
green
box
about
in
the
middle
of
the
page,
and
this
analysis
was
based
on
largely
based
on
tax
foundation
data
but,
as
I
mentioned
also,
it's
also
based
on
the
property
tax
rate
from
the
50-state
property
tax,
comparison
prepared
by
the
lincoln
institute
of
land
policy
and
the
minnesota
center
for
fiscal
excellence.
M
Basically,
what
this
shows
is
that
wyoming's
tax
rates,
generally
speaking,
are
lower
than
our
neighbors
in
almost
every
category,
certainly
lower
than
what
the
media
tax
rate
is
in
all
categories
and
based
on
this
analysis,
it
was
estimated
the
the
total
amounts
that
could
potentially
be
generated
per
year
was
818
million
in
fiscal
year
23
and
836.3
million
generated
in
fiscal
year.
24.
M
O
Thank
you,
mr
speaker
or
mr
chairman.
It
doesn't.
A
O
M
Representative
helen
and
I
feel
like
I
do
have
that
figure.
I
don't
have
it
at
my
fingertips.
Right
now
can.
Q
Or
senator
james,
I
see
your
hand
up.
Thank
you,
mr
chairman.
Does
this
take
into
account
public
service
costs
and
the
fact
that
the
tax
credit,
if
the
income
tax
taken
into
account.
A
I
didn't
catch
the
last
part
of
your
take
into
account.
Would
you
just
repeat.
M
It
you
got
it,
mr
chairman,
senator
james,
actually,
that
part
of
the
analysis
was
based
on
a
bill
which
was
introduced
in
the
2020
session,
proposing.
I
believe
it
was
a
four
percent
tax
rate
on
all
taxpayers
in
excess
of
two
hundred
thousand
dollars
and
did
include
all
of
the
constitutionally
required
credits
for
income
taxes,
sales,
taxes
and
property
taxes.
M
Q
And
and
since
the
legislature
is
not
allowed
to
manage
public
service
costs,
is
that
also
taken
into
account
as
well.
M
Mr
chairman,
chairman
k,
senator
james,
I'm
afraid
I
don't
have
a
good
answer
to
that
question.
A
F
A
C
On
fuel
tax,
mr
chairman
admit
this
was
maybe
a
wide,
odd
question
really
dean,
but
I
you
know
the
ten
years
ago
or
so,
when
we
last
really
debated
and
passed
the
fuel
tax.
You
know
it's
not.
I
remember
the
university
of
wyoming
study.
We
passed
the
tents
on
fuel
tax
price.
The
pump
went
up
one
penny
six
months
later
and
because
that
that
tax
is
assessed
really
at
the
rack
level,
the
distributor
level,
not
at
the
individual
gas
station
level.
C
Well,
okay,
and
so
so
I
think,
there's
350
distributors,
50
of
them,
are
wyoming
companies.
Most
of
them
are
out
of
state
that
spread
those
costs.
That's
why
that
the
other
part
is
this
apportionment
issue
and
who
actually
pays
it.
If
I
remember
that
it
seemed
like
it
was
over
50
percent
of
it's
paid
by
out-of-staters,
just
flat
pay,
but
then
at
a
porschemon
park.
C
C
I
don't
know
I
just,
and
maybe
I
don't
there's
a
four
or
two.
I
don't
know
thank
you,
but
do
you
have
anything
you
can
add
to
that?
Maybe
I'm
getting
out
of.
M
Mr,
mr
chairman,
chairman
harshman,
I
I
would
say
I
have
heard
the
same
information
from
from
y
dot
in
regard
to
the
percentage
of
fuel
taxes
actually
paid
by
by
folks
driving
through
the
state,
as
opposed
to
as
opposed
to
residents
that
that
amount
is
50
or
perhaps
a
little
bit
more
than
that,
and
that
is
a
lot
of
that
is
based
on
how
diesel
fuel,
how
the
diesel
fuel
taxes
are
apportioned.
Based
on
the
mileage
of
the
trucks
that
drive
through
the
state,
as
opposed
to
just
where
the
fuel
is
purchased.
Mr.
C
Chairman
is
so
weak
and
understands
committee
and
people
are
watching,
so
it
doesn't
matter
if
a
trucker
fills
up
in
salt
lake
city
never
sets
his
feet
on
the
ground
and
wow
I
mean
drive
straight
through,
fills
up
nebraska
he's
going
to
pay
fuel
tax
in
wyoming,
because
it's
a
portion
on
the
number
of
miles,
but
it's
it's
paid
back
to
us
on
our
fuel
tax,
not
on
utah's
or
nebraska's
fuel
tax
and
that's.
Hence
why
there's
always
that
incentive
for
wyoming
to
be
about
a
penny
higher
than
those
other
states?
That's
correct.
M
A
Okay,
anybody
else
anybody
else
in
the
audience.
I
think
what
we'll
try
to
do
is
come
back
at
what
mr.