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S.J.R. 11

             1     

RESOLUTION ON TAXATION OF REMOTE

             2     
SALES AND DEVELOPING TECHNOLOGIES

             3     
2001 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: John L. Valentine

             6      This joint resolution of the Legislature encourages the Utah Tax Review Commission to
             7      study and develop a plan to minimize taxes and remove burdens imposed by the taxes on
             8      persons using developing technologies. The Legislature urges that this study and plan
             9      incorporate the principles of opposing new taxes, opposing the application of sales and use
             10      taxes on providing Internet services or on electronic communications, and minimizing the
             11      application of taxes and administrative burdens on business conducted through the use of
             12      developing technologies.
             13      Be it resolved by the Legislature of the state of Utah:
             14          WHEREAS, the use of developing technology, including computers, electronic
             15      transmission of data, the Internet, and e-commerce, is a vital economic engine in increasing
             16      efficiency and in dramatically improving transmission and sharing of information;
             17          WHEREAS, the goal of Utah tax policy is to foster economic growth, and to minimize
             18      burdens on the development and use of developing technologies;
             19          WHEREAS, under an Executive Order signed by Governor Michael O. Leavitt on January
             20      18, 2000, the Utah Tax Review Commission is requested and directed to study and develop a plan
             21      for tax simplification;
             22          WHEREAS, it is the policy of this Legislature to oppose taxation of the Internet itself,
             23      including taxes on access to the Internet, bit taxes, discriminatory taxes, new taxes, or multiple
             24      taxes;
             25          WHEREAS, it is the policy of this Legislature to oppose the introduction of new taxes on
             26      such developing technology;
             27          WHEREAS, it is the policy of this Legislature to oppose the introduction of any new tax


             28      on remote sales; and
             29          WHEREAS, it is the policy of this Legislature to foster and to encourage the growth of the
             30      economy through the use of developing technologies, including making positive efforts to remove
             31      barriers and burdens imposed by the tax system:
             32          NOW, THEREFORE, BE IT RESOLVED that the Legislature of the State of Utah
             33      encourages the Utah Tax Review Commission to study and develop a plan to minimize and
             34      remove burdens imposed by taxes on persons using developing technologies in business and for
             35      other purposes, and encourages the Utah Tax Review Commission to make regular reports on the
             36      study and plan to the Revenue and Taxation Interim Committee.
             37          BE IT FURTHER RESOLVED that the Utah Tax Review Commission be directed to
             38      incorporate into this study the principles expressed in this resolution.
             39          BE IT FURTHER RESOLVED that the plan developed by the Utah Tax Review
             40      Commission not include or recommend new taxes, including any taxes imposed on providing
             41      Internet services or on providing electronic communications.
             42          BE IT FURTHER RESOLVED that the plan developed by the Utah Tax Review
             43      Commission not recommend the application of sales and use taxes to electronic data, information,
             44      or services.
             45          BE IT FURTHER RESOLVED that the plan developed by the Utah Tax Review
             46      Commission minimize the application of taxes and administrative burdens, including the
             47      application of sales and use taxes, to business conducted through the use of developing
             48      technologies.




Legislative Review Note
    as of 2-5-01 3:45 PM


A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


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