JLARC > JLARC Reports > 2016 Tax Preferences

JLARC Preliminary Report: 2016 Tax Preference Performance Reviews


JLARC staff reviewed 22 tax preferences in 2016, which are organized into 14 reports below. View a more detailed summary of all the preferences here.

The Citizen Commission for Performance Measurement of Tax Preferences also considers preferences based on information provided by the Department of Revenue. View the 2016 expedited preference report here (PDF).

Seven of this year’s reviews identify problems with the accuracy of information reported to DOR on the use of the preferences, particularly sales tax preferences. JLARC staff are working with staff from the Department of Revenue and the legislative fiscal committees to achieve more accurate reporting in future years.

Click the preference below for details Estimated Biennial Beneficiary Savings Legislative Auditor Recommendation Commissioner Recommendation
Available October 2016
Clay Targets Unknown Review and Clarify
Custom Software $269.3 million Continue
Customer-Generated Power
$55 million Review and Clarify
Data Center Equipment
$111.6 million Continue
Flavor-Imparting Items Unknown Review and Clarify
Fuel Used By Mint Growers $210,000 Allow to Expire
Nonresident Large Private Airplanes $0 Allow to Expire
Rural Electric Cooperative Finance Organizations Unknown Modify the Preference
Self-Service Laundry $11.9 million Continue
Semiconductor Materials Manufacturing Preferences
(8 preferences)
Not Disclosable (1);
$3.2 million (1);
Not in Use (6)
Review and Clarify (2);
Terminate (6)
Solar Energy and Silicon Product Manufacturers Preferences $1.1 million Review and Clarify
Syrup Taxes Paid
$10 million Repeal
Timber and Wood Products (2 preferences)
$30.6 million (1);
$978,000 (1)
Review and Clarify (1);
Continue (1)
$591.4 million Review and Clarify
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