North Carolina Tax Policy Commission : interim report to the 1999 General Assembly of North Carolina, 2000 regular session

166 Pages·2000·3.3 MB·English

by  North Carolina. General Assembly. Tax Policy Commission

NORTH CAROLINA
TAX POLICY COMMISSION
INTERIM REPORT TO THE
1999 GENERAL ASSEMBLY
OFNORTH CAROLINA
2000 REGULAR SESSION
ALIMITEDNUMBEROFCOPIESOFTHISREPORTISAVAILABLE
FORDISTRIBUTIONTHROUGHTHELEGISLATIVELIBRARY.
ROOMS2126,2226
STATELEGISLATIVEBUILDING
RALEIGH,NORTHCAROLINA27611
TELEPHONE: [phone]
OR
ROOM500
LEGISLATIVEOFFICEBUILDING
RALEIGH,NORTHCAROLINA27603-5925
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TABLE OF CONTENTS
Letter ofTransmittal
1
Commission Membership 2
Preface 3
Commission Proceedings 4
Commission Recommendations 7
• Recommendation #1 - Hiring ofOutside Consultant
• Recommendation #2 - Increase Commission Membership
Legislative Proposal 8
• A BILL TO BE ENTITLED AN ACT TO INCREASE THE
LEGISLATIVE MEMBERSHIP OF THE NORTH CAROLINA TAX
POLICY COMMISSION.
• Bill Summary 10
Exhibits
ExhibitA - Authorizing Legislation
ExhibitB- Summation ofRemarks by Don Liner
Exhibit C- State Revenue Sources
ExhibitD - Local Revenue Sources
ExhibitE- State Revenue Structure
ExhibitF- "IsNorth Carolina's Tax System Readyforthe 21" Century?"
Exhibit G- State Transportation Funding and Issues
ExhibitH- Legislative Actions &Judicial Decisions Shaping State Tax Policy
ExhibitI- Electronic Commerce Issues
ExhibitJ- "North Carolina Tax Guide 2000"

NORTH CAROLINA TAX POLICY COMMISSION
atorDavidHoyle,Co-Chair RepresentativeGeorgeMiller,Jr.,Co-Chair
May 2000
1,
TO THE MEMBERS OF THE 1999 GENERAL ASSEMBLY
(REGULAR SESSION 2000):
The North Carolina Tax Policy Commission submits to you for your consideration its
interim report pursuant to SL 99-395, Sec. 3.5.
Respectfully submitted,
Senator David Hoy Representiattatiivvee GGeeoorrggee Miller,Lff.
Co-chairs
North Carolina Tax Policy Commission

NORTH CAROLINA
TAX POLICY COMMISSION
MEMBERSHIP
SL 99-395, Sec. 3.1
President Pro Tempore's Appointments Speaker's Appointments
Sen. David Hoyle, Co-Chair Rep. George Miller, Jr., Co-Chair
Mr. Park Helms Rep. GordonAllen
Sen. JohnH. Kerr, HI Dr. William Friday
Ms. Helen Powers Mr. Richard Gossin
Mr. Nathan Garrett The Honorable Brenda Oliver
Governor's Appointments
Sen. Daniel Clodfelter
Ms. Sabra Faires
Mr. Kelly Lumpkin
The Honorable James D. Phillips, Jr.
Mr. Robert Womble
Commission Staff
Cindy Avrette, Co-Counsel
Richard Bostic, Fiscal Analyst
David Crotts, Fiscal Analyst
Ken Melton, CommissionAssistant
Linda Millsaps, Fiscal Analyst
Mary Shuping, Research Assistant
Martha Walston, Co-Counsel