JLARC > JLARC Reports > 2016 Tax Preferences

JLARC Final Report: 2016 Tax Preference Performance Reviews

Report 17-02, January 2017

Overview

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 adopted the same position as the Legislative Auditor on all of the recommendations, with the exception of one (Rural Electric Cooperative Finance Organizations). Click here to view the letter summarizing their comments.

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
Clay Targets Unknown Review and Clarify Endorsed
Custom Software $269.3 million Continue Endorsed
Customer-Generated Power
Overview
$55 million Review and Clarify Endorsed
Data Center Equipment
Overview
$111.6 million Continue Endorsed
Flavor-Imparting Items Unknown Review and Clarify Endorsed
Fuel Used By Mint Growers $210,000 Allow to Expire Endorsed
Nonresident Large Private Airplanes Unknown Review Prior to Expiration in 2021 Continue
Rural Electric Cooperative Finance Organizations Unknown Modify the Preference Did not endorse
Self-Service Laundry $11.9 million Continue Endorsed
Semiconductor Materials Manufacturing Preferences
(8 preferences)
Not Disclosable (1);
$3.2 million (1);
Not in Use (6)
Review and Clarify (2);
Terminate (6)
Endorsed
Solar Energy and Silicon Product Manufacturers Preferences $1.1 million Review and Clarify Endorsed
Syrup Taxes Paid
Overview
$10 million Repeal Endorsed
Timber and Wood Products (2 preferences)
Overview
$30.6 million (1);
$978,000 (1)
Review and Clarify (1);
Continue (1)
Endorsed
Trade-Ins
Overview
$591.4 million Review and Clarify Endorsed
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