ATRA Responds to Wayfair
The SCOTUS ruling overturning Quill/Bellas Hess in South Dakota v. Wayfair is good news for Arizona businesses and taxpayers. The court sided with South Dakota and invalidated the “physical presence” test for the collection of sales taxes on remote sellers. The Court made the case for why South Dakota’s simplified sales tax law does not burden out-of-state (remote) sellers, but also insisted that states with more complex or overreaching laws would be in violation of the commerce clause.
ATRA Releases Analysis of Statewide Public Debt
The Department of Revenue’s Debt Oversight Commission annually releases a full accounting of the debt held by all of Arizona’s state and local governments.
Gilbert increases property taxes while taxpayer money sits in the bank
In a split vote, the Town of Gilbert elected to raise its secondary property tax for FY17 from a rate of $1.0567 to $1.0609. This results in a tax levy increase of approximately $1.5 million. Surprisingly, some councilmembers attempted to argue the tax rate and levy increase wasn’t a tax increase at all. For town leaders to suggest this is not a tax increase is simple obfuscation.
Proposition 208 doesn’t deliver accountability, dedicated or stable revenues
The teachers union’s proposed 77.8% marginal income tax increase will devastate small businesses, ruin Arizona’s reputation as business friendly, and knee-cap our struggling economy. Instead of helping Arizona small businesses as they tread water during a pandemic, Proposition 208’s Portland-based funders are throwing them an anvil.
School Districts Slam Taxpayers with $100 Million Property Tax Increase
10 August 2021
Arizona Tax Research Association
Contact: Sean McCarthy, 602-253-9121
AZ Supreme Court Rules Prop 208 Language Unconstitutional
ATRA is pleased with the Supreme Court’s ruling today on Proposition 208. We submitted an amicus brief to the court, urging them to find the expenditure limitation exemption unconstitutional. Prop 208 is statutory measure which attempts to circumvent spending limits in the Arizona Constitution. The aggregate expenditure limitation for K-12 schools cannot be amended with clever inventions such as disguising general taxes as private grants.
ATRA Joins Business Community Opposing the Tax Increases in $3.5 Trillion Fed Reconciliation Package
ATRA joins the chorus of Arizona business groups opposing the tax increases proposed in Congress' $3.5 trillion reconciliation package. Please see the attached letter to the Arizona Congressional delegation.