2019 Reviews

In 2019, JLARC staff reviewed 17 preferences compiled into nine reports below (similar preferences may be combined into one report).

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 2019 expedited preference report here (PDF). Table below lists estimated beneficiary savings and legislative auditor's conclusion for each preference reviewed.

Committee Action to Distribute Report

On December 4, 2019 this report was approved for distribution by the Joint Legislative Audit and Review Committee.

Action to distribute this report does not imply the Committee agrees or disagrees with the Legislative Auditor recommendations.

button.png

Legislative Auditor's Recommendation
Clarify

Commissioners' Recommendation
Endorsed with comment

Summary

Thumbnail of Summary

Video Summary

button.png

Legislative Auditor's Recommendation
Terminate

Commissioners' Recommendation
Endorsed

One Page Overview

Thumbnail of One Page Overview
button.png

Legislative Auditor's Recommendation
Review and clarify

Commissioners' Recommendation
Endorsed with comment

One Page Overview

Thumbnail of One Page Overview
button.png

Legislative Auditor's Recommendation
Modify

Commissioners' Recommendation
Endorsed with comment

One Page Overview

Thumbnail of One Page Overview

Video Summary

button.png

Legislative Auditor's Recommendation
Clarify expectations for levels of service and locations served

Commissioners' Recommendation
Endorsed with comment

One Page Overview

Thumbnail of One Page Overview

Video Summary

button.png

Legislative Auditor's Recommendation
Clarify the intent and duration

Commissioners' Recommendation
Continue and clarify intent only

One Page Overview

Thumbnail of One Page Overview

Video Summary

button.png

Legislative Auditor's Recommendation
Continue if facilities keep achieving the75% job retention goal

Commissioners' Recommendation
Endorsed with comment

One Page Overview

Thumbnail of One Page Overview

Video Summary

button.png

Legislative Auditor's Recommendation
Continue and clarify the objective

Commissioners' Recommendation
Endorsed with comment

One Page Overview

Thumbnail of One Page Overview

Video Summary

button.png

Legislative Auditor's Recommendation
Modify

Commissioners' Recommendation
Endorsed with comment

One Page Overview

Thumbnail of One Page Overview

Video Summary

 

 

2019 Tax Preference Performance Reviews

December 2019

Joint Legislative Audit & Review Committee

More about 2019 reviews

Study questions

The Citizen Commission selected the following tax preferences for a performance review by JLARC staff in 2019:

 

In addition, the Commission will consider the following tax preferences, using an expedited process. The expedited process is primarily based on information published by the Department of Revenue in its most recent statutorily required tax exemption study. View the 2019 Expedited Preference Review.

  1. Academic Transcripts (B&O Tax) | 82.04.399 | 1996
  2. Academic Transcripts (Sales and Use Tax) | 82.08.02537; 82.12.0347 | 1996
  3. Aircraft Testing or Crew Training (Aircraft Fuel Tax) | 82.42.030(9)-(10); 82.42.230(2)-(3) | 1967
  4. Cargo Containers (Property Tax) | 84.36.105 | 1975
  5. Child Care (B&O Tax) | 82.04.2905 | 1998
  6. Child Care Resource and Referral (B&O Tax) | 82.04.3395 | 1995
  7. Church Child Care (B&O Tax) | 82.04.339 | 1992
  8. Commercial Air Operations (Aircraft Fuel Tax) | 82.42.030(4)-(5) | 1967
  9. Computers Donated to Schools (Use Tax) | 82.12.0284 | 1983
  10. Driver Training Vehicles (Use Tax) | 82.12.0264 | 1955
  11. International Charter and Freight Brokers (B&O Tax) | 82.04.260(6) | 1979
  12. Interstate Transportation Equipment (Sales Tax) | 82.08.0262 | 1949
  13. Interstate Transportation - In-State Portion (Public Utility Tax) | 82.16.050(6) | 1935
  14. Interstate Transportation - Shipments to Ports (Public Utility Tax) | 82.16.050(9) | 1937
  15. Interstate Transportation - Through Freight (Public Utility Tax) | 82.16.050(8) | 1937
  16. Items Used in Interstate Commerce (Sales Tax) | 82.08.0261 | 1949
  17. Log Transportation Businesses (Public Utility Tax) | 82.16.020(1)(h) | 2015
  18. Motorcycles Used for Rider Training (Sales and Use Tax) | 82.08.870; 82.12.845 | 2001
  19. Nonprofit Educational Foundations (Property Tax) | 84.36.050(2) | 2001
  20. Nonresident Keeping Aircraft In-State (Aircraft Excise Tax) | 82.48.100(7) | 1999
  21. Nonresidents' Rental Cars (Sales Tax) | 82.08.0279 | 1980
  22. Private Kindergartens (B&O Tax) | 82.04.4282(7) | 1965
  23. Returned Motor Vehicles (Sales Tax) | 82.32.065 | 1987
  24. Student Loan Organizations (B&O Tax) | 82.04.367 | 1987
  25. Student Loan Organizations (Property Tax) | 84.36.030(6) | 1987
  26. Tuition and Fees (B&O Tax) | 82.04.4282(5) | 1935
  27. Tuition Fees - Foreign Degree-Granting Institutions (B&O Tax) | 82.04.4332 | 1993
  28. Urban Transportation (Public Utility Tax) | 82.16.020(1)(d) | 1935
  29. Vehicles Used in Interstate Commerce (Use Tax) | 82.12.0254 | 1937
  30. Vehicles in Interstate Commerce (Sales Tax) | 82.08.0263 | 1949
  31. Vehicles Sold to Nonresidents (Sales Tax) | 82.08.0264 | 1935
  32. Wholesale Auto Auctions (B&O Tax) | 82.04.317; 82.04.422(1) | 1997