2011-2012 Session
Change SessionSales and Use Tax Study Committee
Previous Meetings - Full Report
Summary ReportMonday, August 27, 2012
Meeting Details
- Hearing Type
- Standard
- CDs
- 12-1, 2, 3
Meeting Record
- 9:00 AM
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Statutory Authority
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Peter Griffin, Legislative Counsel, Office of Legislative Council
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Peter Griffin, Legislative Counsel, Office of Legislative Council
- 9:05 AM
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Nomination and Election of a Chair
- 9:15 AM
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Introductions
- 9:30 AM
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Staff Overview of Vermont Sales Tax and Issues Pertaining to the Committee's Charge
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Peter Griffin, Legislative Counsel, Office of Legislative Council
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Sara Teachout, Fiscal Analyst, Joint Fiscal Office or
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Peter Griffin, Legislative Counsel, Office of Legislative Council
- -
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Wrap Up and Future Meeting Planning
Monday, September 24, 2012
Meeting Details
- Hearing Type
- Standard
- CDs
- 12-04, 5, 6
Meeting Record
- 1:00 PM
-
Economics of the Sales Tax
Why revenue is not keeping up with growth in the economy
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Tom Kavet, Economist, Kavet, Rockler and Associates
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Tom Kavet, Economist, Kavet, Rockler and Associates
- 2:00 PM
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Blue Ribbon Tax Structure Commission's sales tax and tax expenditure recommendations
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Bill Schubart, Blue Ribbon Tax Structure Commission, Blue Ribbon Tax Structure Commission
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Bill Schubart, Blue Ribbon Tax Structure Commission, Blue Ribbon Tax Structure Commission
- 2:30 PM
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Taxation of Services
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Michael Mazerov, State Fiscal Policy Analyst, Center on Budget and Policy Priorities (by phone)
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Michael Mazerov, State Fiscal Policy Analyst, Center on Budget and Policy Priorities (by phone)
- 3:00 PM
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Taxation of Services - The Experience in Washington State
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Dylan Waits, Department of Revenue, Washington State (by phone)
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Dylan Waits, Department of Revenue, Washington State (by phone)
- 3:30 PM
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The Canadian Experience with Value Added Taxes
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Pierre-Pascal Gendron, Professor, Humber College Institute of Technology and Advanced Learning (by phone)
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Pierre-Pascal Gendron, Professor, Humber College Institute of Technology and Advanced Learning (by phone)
- 4:00 PM
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Committee Discussion
Monday, October 15, 2012
Meeting Details
- Hearing Type
- Standard
- CDs
- 12-07, 8, 9
Meeting Record
- 1:00 PM
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Committee Discussion
- 1:30 PM
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Federal Solutions to Collecting from Remote Sellers
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Max Behlke, National Conference of State Legislatures (by phone)
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Max Behlke, National Conference of State Legislatures (by phone)
- 2:00 PM
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State Solutions to Collecting from Remote Sellers
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Annette Nellen, Professor, College of Business, San Jose State University (by phone)
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Annette Nellen, Professor, College of Business, San Jose State University (by phone)
- 2:30 PM
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Vendor Compensation as a Possible Solution
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David Gamage, Assistant Professor, UC Berkeley School of Law (by phone)
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Devin Heckman, Simpson, Thacher & Bartlett, LLP (by phone)
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David Gamage, Assistant Professor, UC Berkeley School of Law (by phone)
- 3:00 PM
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Blue Ribbon Tax Structure Commission's sales tax and tax expenditure recommendations
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William Sayre, Blue Ribbon Tax Structure Commission, Blue Ribbon Tax Structure Commission
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William Sayre, Blue Ribbon Tax Structure Commission, Blue Ribbon Tax Structure Commission
- 3:30 PM
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Fiscal Impact of Remote Sales
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Susan Mesner, Economist, Department of Taxes
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Susan Mesner, Economist, Department of Taxes
- -
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Pros and Cons of Streamlined Sales Tax Agreement
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Susan Mesner, Economist, Department of Taxes
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Susan Mesner, Economist, Department of Taxes
Monday, November 19, 2012
Meeting Details
- Hearing Type
- Standard
- CDs
- 12-10, 11, 12
Meeting Record
- 1:00 PM
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Review Mandate of the Committee, Law on Cloud
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Luke Martland, Director and Chief Counsel, Legislative Council
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Luke Martland, Director and Chief Counsel, Legislative Council
- 1:10 PM
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NCSL Principles and Application to Cloud Legislation
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Sara Teachout, Fiscal Analyst, Joint Fiscal Office or
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Sara Teachout, Fiscal Analyst, Joint Fiscal Office or
- 1:20 PM
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Cloud Computing - the Experience in Washington State
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Dylan Waits, Department of Revenue, Washington State (by phone)
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Dylan Waits, Department of Revenue, Washington State (by phone)
- 2:00 PM
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Elements of Cloud Computing - Terms and Definitions
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Robert Snapp, Professor, University of Vermont, Department of Computer Science
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Robert Snapp, Professor, University of Vermont, Department of Computer Science
- 2:30 PM
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Discussion and Perspectives on the 2011-12 Session Cloud Computing Tax Issue
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Tom Kavet, Economist, Kavet, Rockler and Associates
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Tom Kavet, Economist, Kavet, Rockler and Associates
- 3:00 PM
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Discussion with the IT Economy Study Committee
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Sen. Tim Ashe, Co-Chair, Enhancing Vermont's Software and IT Economy Committee (by phone)
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Rep. Oliver K. Olsen, Co-Chair, Enhancing Vermont's Software and IT Economy Committee (by phone)
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Sen. Tim Ashe, Co-Chair, Enhancing Vermont's Software and IT Economy Committee (by phone)
- 3:30 PM
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Issues of Cloud Taxation From a Business Perspective
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Scott Mackey, KSE Partners
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Scott Mackey, KSE Partners
- 3:45 PM
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Committee Discussion
- 4:15 PM
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Adjourn
Monday, December 10, 2012
Meeting Details
- Hearing Type
- Standard
- CDs
- 12-13, 14
Meeting Record
- 1:00 PM
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Discuss Committee Recommendations
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Peter Griffin, Legislative Counsel, Office of Legislative Council
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Sara Teachout, Fiscal Analyst, Joint Fiscal Office
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Peter Griffin, Legislative Counsel, Office of Legislative Council
- 3:15 PM
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Adjourn
Monday, December 17, 2012
Meeting Details
- Hearing Type
- Standard
- CDs
- 12-15, 16
Meeting Record
- 1:30 PM
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Discuss Draft Findings and Recommendations
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Peter Griffin, Legislative Counsel, Office of Legislative Council
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Sara Teachout, Fiscal Analyst, Joint Fiscal Office
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Peter Griffin, Legislative Counsel, Office of Legislative Council
- 3:00 PM
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Adjourn
