Tax Structure Study Commission Members


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Tax Structure Study Commission

W.R.Snodgrass Building
Tax Structure Study Commission
27th Floor
312 8th Avenue North
Nashville, TN 37243

Phone:
(615) 253-5148
Fax:
(615) 253-5858

Meeting Minutes & Presentations

Dec 9, 2004

Commission Members Discussion

Nov 18, 2004

Commission Members Discussion

Nov 11, 2004

Commission Members Discussion

Oct 28-29, 2004

Commission Members: Discussion of Scenarios

	Sept 16-17, 2004	Martin E. Simmons: Frost Brown Todd LLC
		Bert Waisanen: National Conference of State Legislatures
		Commission Members: Scenario Building

	Aug 19-20, 2004	Lloyd C. Daugherty: Tennessee Conservative Union
		Steve Gill: WWTN 99.7 FM
		Tom Fleming: Assistant to the Comptroller for Assessments
		William I. Henderson: Commission Member
		Dr. Albert DePrince: Commission Member
		Commission Members: Scenario Building

	July 29-30, 2004	Reid Linn: Department of Revenue
		Commission Members: Scenario Building by Tax Type

	June 24-25, 2004	Kelsie Jones: Executive Secretary - State Board of Equalization
		Commission Members: Discussion of Property Tax, Real Property Transfers and Walth Tax ProposalsCommission Members
		Commission Members: Discussion of Adequate Facilities Tax

May 13-14, 2004

Commission Members: Discussion of Tennessee Tax types & Discussion of Critical Issues List

	April 29-30, 2004	Stan Chervin: TACIR
		Reid Linn: Tennessee Department of Revenue
		Commission Members: Discussion of Income Tax Issues

March 25, 2004

Panel Discussion: State-Shared Taxes

March 11, 2004

Commission Members: Discussion of Sales Tax Issues and Rates

	Feb 26, 2004	Charles Trost: Attorney - Waller Landsen
		Commission Members: Roundtable Discussion of Business Taxes

	Feb 12, 2004	Loren Chumley: Commissioner - Tennessee Department of Revenue
		Gary Poe & Will Pugh: Commission Members
		Dr. Bill Fox: Center for Business & Economic Research, UT

	January 15, 2004	Dr. Albert DePrince: Professor of Economics and Finance, MTSU
		Grover Porter, PhD: CPA and Professor of Accounting, TSU

	Nov 20, 2003	David Copeland: Former State Representative
		Mandy Rafool: National Conference of State Legislatures
		Reid Linn: Tennessee Department of Revenue
		Ronnie Steinberg: Women's Studies Program - Vanderbilt University
		Linda McCarty: Tennessee State Employees Association
		Will Pugh: Pugh & Company, PC

	Nov 6, 2003	Jeanette Blazier: Mayor of Kingsport
		Richard Venable: Mayor of Sullivan County
		Dr. Steb Hipple: East Tennessee State University
		Wayne Estes: Bristol Motor Speedway
		Dave Clark: Clark & Company
		Jim Rogers: Eastman Chemical
		Dan Mahoney: Mahoney's Outdoor Sports
		Wade Farmer: Blackburn, Childress & Steagall, PLC
		Aubrey Becker: Eastman Retiree
		Paul Sarnoff: Prudential Insurance Retiree

	October 23, 2003	D. Scott White: Department of Commerce & Insurance
		Charles Howell: Former State Representative
		Gordon Bonnyman: Tennessee Justice Center
		Claire Carrico: TN Association of Audiologists & Speech Language Pathologists
		Paul Summers & Larry Lewis: Tennessee Attorney General
		Jenneen Kaufman & Beth Snider: Tennessee Titans & Nashville Predators
		Professor William F. Ford: Middle Tennessee State University
		Professor Richard Pomp: University of Connecticut School of Law
		Linda O'Neal: Tennessee Commission on Children & Youth

	Sept 25, 2003	Doris Martin: City of Knoxville
		Stan Arnold & Bill Ardinger: Rath, Young & Pignatelli
		Panel Discussion: Tennessee Bankers Association
		Dr. Bill Fox: UT Center for Business & Economic Research
		Matt Gardner: Institute on Taxation & Economic Policy
		Panel Discussion: County Mayors
		Archie Harris: President Mainframe Services, Inc.
		Dr. Mac Simpson: Assoc. Professor Emeritus Political Science - UT
		David Beaty: Save Our Cumberland Mountains

	August 14, 2003	A.C. Wharton: Shelby County Mayor
		Jim Huntzicker: Director of Administration & Finance - Shelby County
		Joseph Lee: Finance Director - Memphis City
		Jay Rainey: Chief Administrative Officer - City of Bartlett
		Lewis Donelson: Attorney & Shareholder - Baker Donelson
		Jim Jones: Executive Director of Local Finance - State Department of Education
		George Chapman & Doris Battle: Haywood County Schools
		James Baird: TN Director - Americans for Fair Taxation
		Charles Bargiachi: CPA & Partner-Lenahan, Smith & Bargiachi, PC
		Will Callaway: Executive Director - TN Environmental Council

	July 31, 2003	Susan Pace Hamill: Professor of Law - University of Alabama
		Tennesseans for Fair Taxation
		Kirk Low: CPA
		Joe Crosby: Legislative Director - Council of State Taxation
		Jim Lundy: Tax Partner - Davidson & Golden, PC
		Al Babbitt: Deloitte & Touche Brad Withrow: Ernst & Young:

	July 15, 2003	Bob Corker: Chattanooga Mayor
		David Copeland: Former State Representative
		David Eichenthal: Chattanooga CFO
		Vicky Gregg, David Deal & Bill Cecil: BlueCross/BlueShield of Tennessee
		John D. Houston: CPA
		Rick Platz: Director TN Small Business Develoment Center
		Wes Ball: Executive Director TN Grocers Association

	June 26, 2003	George Isaacson: Attorney Brann & Isaacson
		Senator Joe Haynes
		Rob Ikard: Tennessee State Director National Federation of Independent Business
		Brian McGuire: AARP State Legislative Director

	June 12, 2003	Rhedona Rose & Julius Johnson: Tennessee Farm Bureau
		Margaret Mahery: Executive Director Tennessee Municipal League
		Panel Discussion: City Officials
		Dr. Charles Manning: Chancellor Tennessee Board of Regents
		Dr. Rebecca Hawkins: President Columbia State Community College

	May 15-16, 2003	Will Rice: Washington State Commissioner of Revenue
		Charles Trost: Attorney: Waller Lansden, Nashville
		Robin Capehart: Former West Virginia Tax & Revenue Commissioner

	April 24-25, 2003	William Sheldrake: Former President - Indiana Fiscal Policy Institute
		Charles Garrison: VP - Taxation - Tennessee Chamber of Commerce & Industry
		Dan Bucks: Executive Director - Multi-State Tax Commission

	April 10-11, 2003	Harley Duncan: Executive Director - Federation of Tax Administrators
		Loren Chumley: Tennessee Commissioner of Revenue
		Stan Chervin: Public Finance Consultant

	March 13-14, 2003	Warren Neel: Director - UT's Center for Corporate Governance
		Ross Loder: Deputy Director - TN Municipal League
		Harry Green: Executive Director - Tennessee Advisory Commission on Intergovernmental Relations

	Feb 27-28, 2003	Richard Greene: Governing Magazine
		William F. Fox: Director - UT's Center for Business & Economic Research
		Kelsie Jones: Executive Secretary - State Board of Equalization

Dec 9, 2004
	Meeting Minutes

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Nov 18, 2004
	Meeting Minutes

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Nov 11, 2004
	Meeting Minutes

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Oct 28-29, 2004
	Meeting Minutes

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Sept 16-17, 2004
	Tennessee Franchise Tax
	Policy Aspects of State Income Tax Systems
	Exchange Tax Concept

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August 19-20, 2004
	Projections for A Statewide Property Tax
	Property Classification vs. Homestead Exemption
	Tennessee's Wealth Transfer Tax
	Proposed Health Care Provider Taxes
	Revenue Simulator Results for Scenarios Discussed at July Meeting

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July 29-30, 2004
	Meeting Minutes
	Revenue Simulator Demonstration

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June 24-25, 2004
	Meeting Minutes
	Issues in Property Tax Reform PowerPoint
	Issues in Property Tax Reform

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May 13-14, 2004
	Meeting Minutes

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April 29-30, 2004
	Meeting Minutes
	Hall Income Tax Distributions & Local Government Finances
	Update of Federal Deductibility Simulator Scenarios: 2005 Fiscal Year Impact with 2002 Tax Year Data

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March 25, 2004
	Meeting Minutes
	State-Shared Tax Revenues: A City's Point of View

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March 11, 2004
	Meeting Minutes

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February 26, 2004
	Meeting Minutes

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February 12, 2004
	Meeting Minutes
	State Versus National VAT

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January 15, 2004
	Meeting Minutes
	Views on Tax Reform
	Proposed Changes to Tax Structure

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November 20, 2003
	Meeting Minutes
	State Tax and Expenditure Limits
	State Income Tax Deductibility and Federal Tax Savings

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November 6, 2003
	Meeting Minutes
	Sales Tax Losses From Tennessee to Virginia
	Regional Economic Impact of Bristol Motor Speedway
	Effects of Current Taxation on Small Business Owners
	Administration of Tennessee's Taxes: As It Is Now and As It May Be In The Future
	What Is The Logic of Taxing Investment Income in TN?

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October 23, 2003
	Meeting Minutes
	Insurance Premium Tax Collections in Tennessee
	The Answer to Tennessee's Fiscal crisis: Tax All Wealth Equitably
	The State's Role as a Purchaser of Health Services as a Factor in Designing Tax Policy
	Inequities in the Professional Privilege Tax
	A Proposal for Reforming Tennessee's State Tax System
	Kids Count: The State of the Child in Tennessee

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Sept 25, 2003
	Meeting Minutes
	Tax Structure and Local Economy
	New Hampshire's Business Tax = Practical Tax Reform
	Current Tax Structure & Impact on Financial Institutions
	Retaliatory Taxation
	Who Pays? Tax Fairness In Tennessee and Options for Reform

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August 14, 2003
	Meeting Minutes
	Comments on the Current Tax Structure and Impact on Local Economy
	City of Memphis Finance Division Comments to Tax Structure Study Commission
	Trends in Tennessee's K-12 Funding
	The Fair Tax - The Best Model for Tennessee's Tax System?
	Tennessee Taxation of Pass-thru Entities
	Need for Sufficient Funding to Ensure Environmental Protection in Tennessee
	Real Estate Transfer Tax: An Overview

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July 31, 2003
	Meeting Minutes
	Why Tax Relief and Reform? Equity, Efficiency, and Adequacy for a Healthy Tennessee
	Suggested Changes to the Hearing System at the Department of Revenue & Board of Equalization
	A Business Perspective on Tax Reform
	A Closer Examination of the Total State and Local Business Tax Burden
	Council on State Taxation Report

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July 15, 2003
	Meeting Minutes
	Comments on Sales Tax Structure and Local Economy
	Impact of Tax Structure on the Health Insurance Industry
	The Indirect Costs of TennCare and Medicare
	Overview of TN and GA Income Taxation of Individuals & Non-Corporate Businesses
	Tax Issues Faced by Small Business Owners
	Dynamics of Sales Tax Structure on Single Store Operators

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June 26, 2003
	Meeting Minutes
	Exploding Nexus Myths
	Taxation of e-commerce
	Small Business Perspective on the Current Tax Structure

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June 12, 2003
	Meeting Minutes
	Quick Overview of Tennessee Agriculture
	Tennessee Tax Structure Study Commission

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May 15-16, 2003
	Meeting Minutes
	Process and Recommendations: Washington State's Tax Structure Study Commission
	Tax Reform in West Virginia

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April 24-25, 2003
	Meeting Minutes
	Indiana's Tax Restructuring Experience: 2001 - 2002
	Business Perspectives of Current Tax Structure
	New Economy Trends Facing State Tax Structures

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April 10-11, 2003
	Meeting Minutes
	Tennessee Taxes: A View from the Outside
	Streamlining Tennessee's Sales & Use Tax Laws
	Whatever Happened to Franchise & Excise Taxes?

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March 13-14, 2003
	Meeting Minutes
	Macro-Observations of Tax Structures
	Local Government Perspectives on Tennessee Tax
	Structure of State Taxes in Tennessee

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February 27-28, 2003
	Meeting Minutes
	The Way We Tax
	Tennessee's Revenue Structure
	Property Tax Overview - Tennessee

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