Guiding principles in evaluating transaction privilege tax exemptions

August 29, 2003. 14 pages (PDF version). Prepared for the Citizens Finance Review Commission by Transaction Privilege Tax Research Committee Monsignor Edward Ryle, Chair and Authors: Michelle Ahlmer, Executive Director of the Arizona Retailers Association K. Michelle AmRhein, State and Local Tax Manager for APS Jeffrey Barnett, Director of Tax for APS Mark Barnes, Economist with Barnes & Associates Cathy Connolly, Executive Director, League of Arizona Cities and Towns Harry Friedman, Shareholder of Greenburg Traurig LLP Linda Hallman, Tax Manager of BlueCross BlueShield of Arizona Elizabeth Hudgins, Director, Fiscal Project of theChildren’s Action Alliance Tom Johnson, Assistant Tax Administrator for the City of Phoenix Heidi Schafer, Manager of Strategic Economic Services for Salt River Project Eddie Sissons, Executive Director of the William E. Morris Institute for Justice Elaine Smith, Senior Economist of the Department of Revenue Holly Unck, State and Local Tax Senior Manager