SD27 - Criteria for Evaluating Retail Sales and Use Tax Exemption Legislation

  • Published: 1988
  • Author: General Assembly. Joint Subcommittee
  • Enabling Authority: Senate Joint Resolution 119 (Regular Session, 1987)

Executive Summary:
The 1987 General Assembly established this joint subcommittee pursuant to Senate Joint Resolution No. 119 to develop and recommend criteria to evaluate retail sales and use tax exemption legislation in order to increase the efficiency and effectiveness of the General Assembly in evaluating the voluminous amount of retail sales and use tax exemption legislation. The joint subcommittee elected Senator Charles J. Colgan and Delegate Warren G. Stambaugh Chairman and Vice Chairman, respectively.

The joint subcommittee held six meetings and examined the following retail sales and use tax exemption issues:

(1) General facts about the administration and collection of the retail sales and use tax;

(2) National trends in retail sales and use tax exemptions;

(3) Standards for evaluating the purposes and goals of retail sales and use tax structures;

(4) Arguments supporting limiting exemptions from the retail sales and use tax; and

(5) Problems and alternatives in evaluating retail sales and use tax exemption legislation.