October 4, 2017 • 10:30 a.m. • Room 210 Senate Building


1.    Committee Business

·         Call to order

·         Committee bill files opened by the chairs since the last meeting


2.    Sales Tax Exemption Study

·         Update - State Tax Commission and Office of the Legislative Fiscal Analyst

·         Public comment

·         Committee discussion/action


3.    Sales and Use Tax Exemption for Machinery, Equipment, Parts, and Materials

·         Draft legislation - Committee staff

o     “Sales and Use Tax Reform”

o     “Manufacturing, Mining, and Web Search Portal Tax Revisions”

·         Public comment

·         Committee discussion/action


4.    Federal Tax Reform

·         Background - Committee staff

·         Public comment

·         Committee discussion/action


5.    Collection of Remote Sales and Use Tax

·         Sen. Harper

·         Public comment

·         Committee discussion/action


6.    Transportation Funding

·         Update - Sen. Harper, Chair, Transportation Governance and Funding Task Force

·         Overview of transportation sales tax earmarks - Committee staff

·         Fiscal impact and obligations of existing and anticipated transportation bonds - Committee staff

·         Comments on state transportation funding - Utah Department of Transportation

·         Overview of local option sales and use taxes for transportation - Committee staff

·         Comments on local option funding for transportation - Utah Transit Authority

·         Utility fees for transportation - Andrew Jackson, Mountainland Association of Governments

·         HOV lane administration and user charges - Utah Department of Transportation

·         User fees for alternative fuel vehicles - Sen. Stephenson

·         Public comment

·         Committee discussion/action


7.    Other Items/Adjourn

·         Next meeting on November 15

·         Open committee bill files


Note: Around noon, the committee will recess for about 15 minutes so that lunch can be served to committee members. This will also give attendees an opportunity to get lunch if they so choose.