MINUTES OF THE
TAX RESTRUCTURING AND EQUALIZATION TASK FORCE
Thursday, November 7, 2019 • 4:00 p.m. • 30 House Building


Members Present:
Sen. Lyle W. Hillyard, Chair
Rep. Francis D. Gibson, Chair
Sen. Curtis S. Bramble
Sen. Kirk A. Cullimore
Sen. Lincoln Fillmore
Sen. Karen Mayne
Rep. Joel K. Briscoe
Rep. Tim Quinn
Rep. Mike Schultz
Rep. Robert M. Spendlove
Mr. Gary Cornia
Ms. Kristen Cox
Mr. Steve P. Young

Members Absent:
Mr. M. Keith Prescott

Staff Present:
Mr. Ryan M. Hunter, Policy Analyst
Mr. Alex R. Janak, Policy Analyst
Ms. Andrea Valenti Arthur, Associate General Counsel
Ms. Christine R. Gilbert, Associate General Counsel
Mr. Jesse Dowdle, Administrative Assistant

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.

1. Task Force Business
Chair Hillyard called the meeting to order.
MOTION: Rep. Gibson moved to approve the minutes. The motion passed with a vote of 10-0-0.
Yeas - 10Nays-0Abs-0
Sen. C. Bramble
Rep. J. Briscoe
Sen. K. Cullimore
Sen. L. Fillmore
Rep. F. Gibson
Sen. L. Hillyard
Sen. K. Mayne
Rep. T. Quinn
Rep. M. Schultz
Rep. R. Spendlove
Chair Gibson explained the process of the task force thus far and detailed the agenda for the remainder of the meeting.
Sen. Bramble raised concerns about task force process.
2. Review of Draft Task Force Legislation
Alex R. Janak, Policy Analyst, Office of Legislative Research and General Counsel, presented the task force tax restructuring revisions summary and responded to questions to the task force.
Tax Restructuring Revisions Summary
Jonathon C. Ball, Legislative Fiscal Analyst, responded to questions from the task force.
Christine R. Gilbert, Associate General Counsel, Office of Legislative Research and General Counsel, responded to questions.
Ryan M. Hunter, Policy Analyst, Office of Legislative Research and General Counsel, presented policy options for expanding the sales tax base and answered questions from the task force.
Jonathan C. Ball discussed the fiscal assumptions taken in estimating revenue impacts for the tax restructuring revisions bill draft and responded to questions from the task force.
Heidi Matthews, Utah Education Association, spoke against the draft legislation.
John Erickson spoke to the draft legislation.
Kate Bradshaw spoke to the draft legislation.
Rick Clasby, Utah Trucking, spoke to the draft legislation and answered questions from the task force.
Dennis Lindsey, Ponds Plumbing, spoke to the draft legislation.
Beth Holbrook, Utah Transit Authority, spoke to the draft legislation and answered questions from the task force.
Edward Fowler, Enterprise Rental Car, spoke against the increase on the motor vehicle rental tax and answered questions from the task force.
Ashley Kimmel, Institute of Real Estate Managers of Utah, spoke against the repeal of sales tax exemptions of maintenance and repairs on real property within the draft legislation.
Gary Bullock, Institute of Real Estate Managers of Utah, Building Owners and Managers Associations, spoke to the impact of the taxation of business to business inputs within the draft legislation.
Dr. David Gardiner, Animal Reference Pathology, spoke against the repeal of the sales tax exemption on veterinary preventative medicine within the the draft legislation.
Alex Cragun, Utahn's Against Hunger, spoke against the full restoration of a sales tax on food and the grocery tax credit within the draft legislation.
Jesse Hubbard, Rugged Rental, spoke against the increase on the motor vehicle rental tax within the draft legislation.
Rusty Cannon, Utah Taxpayers Association, spoke to the draft legislation.
Steve Garrett spoke against taxes being raised and answered questions from the task force.
Julie Holbrook spoke to the draft legislation and responded to questions from the task force.
Dr. Jamie Griffith, Utah Veterinary Medical Association, spoke to the draft legislation.
Jeremy Layton, Utah Funeral Directors Association, spoke against the taxation of services within the draft legislation.
Blain Boeltler, Utah Petroleum Marketers Association, spoke against the repeal of the sales tax exemption on gasoline within the draft legislation.
Michael McDonough, Granite Education Association, spoke to the alternative funding mechanism for education mentioned in the draft legislation summary.
Caren Burns, Public School Teacher, spoke against the removal of the constitutional earmark of income tax to education.
Matthew Weinstein, Voices for Utah Children, spoke to the in-state and out-of-state effects of the draft legislation.
Stan Rasmussen, Sutherland Institute, spoke for the draft legislation.
Candace Daly, Podiatric - Esthetics/Permanent Makeup, spoke against certain repeals of sales tax exemptions within the draft legislation.
Gary Nielsen thanked the task force for their inclusion of public input and recommended the inclusion of a wider range of sales tax options, including coupon services..
Vicki Nielsen spoke to the draft legislation and responded to questions from the task force.
Chair Hillyard summed the public comment and offered the task force time to voice questions, concerns, and motions if appropriate.
MOTION: Sen. Fillmore moved to adjourn. The motion passed with a vote of 10-0-0.
Yeas - 10Nays-0Abs-0
Sen. C. Bramble
Rep. J. Briscoe
Sen. K. Cullimore
Sen. L. Fillmore
Rep. F. Gibson
Sen. L. Hillyard
Sen. K. Mayne
Rep. T. Quinn
Rep. M. Schultz
Rep. R. Spendlove
Chair Hillyard adjourned the meeting.