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Tax Expenditure Evaluation

Excise Tax for Unsalable Alcoholic Beverages

Subjects

Fiscal Policy & Taxes

Liquor, Tobacco, & Marijuana

Agency

Office of the State Auditor

Published

07/15/2019

Report No. 2019-TE25

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

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Tax Expenditure Evaluation

Surplus Lines Insurance Tax and Examination Fee Deduction

Report No. 2019-TE29

Publishing Agency:

Office of the State Auditor

Date:

09/13/2019

Subjects:

Fiscal Policy & Taxes

Insurance

Tax Expenditure Evaluation

Tax Expenditures Compilation Report, September 2019

Report No. 2019-TE

Publishing Agency:

Office of the State Auditor

Date:

09/13/2019

Subject:

Fiscal Policy & Taxes

Evaluating Tax Expenditure Legislation

This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...

Publishing Agency:

Legislative Council Staff

Date:

07/17/2019

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Summary of Major Legislation