Handouts and Materials Provided to the Blue Ribbon Tax Reform

Commission on May 1-2, 2003

Historical Overview of New Mexico's Tax System, presentation to the Blue Ribbon Tax

Reform Commission, dated May 1, 2003, prepared by Fred O'Cheskey

2003 State Tax & Revenue Outlook, prepared by the Council On State Taxation, dated

December 17, 2002, Issue 02-23

Meeting State Budget Shortfalls: State Business Tax Changes, presented by Robert

Cline, National Director of State and Local Tax Policy Economics, Ernst & Young, dated

May 1, 2003

An Overview of New Mexico State Finances, presented by James Jimenez, Cabinet

Secretary, Department of Finance and Administration, dated May 1, 2003

"The Way We Tax", Governing Magazine, February 2003 issue

Index to Revenue Sources of New Mexico, Revenues Generated by Revenue and Major

Recipient, Fiscal Year 1998, compiled by Janet Peacock, Economist, Legislative Council

Service, dated April 30, 2003

Summary of County Government Revenues by Major Fund and by Revenue Source,

Fiscal Year 2002, compiled by Janet Peacock, Economist, Legislative Council Service,

dated April 30, 2003

Summary of Municipal Government Revenues by Major Fund and by Revenue Source,

Fiscal Year 2002, compiled by Janet Peacock, Economist, Legislative Council Service,

dated April 30, 2003

Excerpts from the Index to Revenue Sources of New Mexico, published by Legislative

Council Service with assistance from Taxation and Revenue Department and Legislative

Finance Committee, dated January 2000 with selected revisions in September 2001,

presented by Janet Peacock, Economist, Legislative Council Service

Overview of State and Local Taxes in New Mexico, presentation to the Blue Ribbon Tax

Reform Commission, dated May 2, 2003, presented by Jan Goodwin, Cabinet Secretary, New

Mexico Taxation and Revenue Department

Overview of Gross Receipts and Compensating Taxes, prepared by the New Mexico

Taxation and Revenue Department, revised April 2003

Gross Receipts Tax Rate Schedule, effective July 1, 2003 through December 31, 2003,

prepared by the New Mexico Taxation and Revenue Department

FYI-106, Claiming Tax Credits for CRS Taxes & Business-Related Income, dated

October 2002, prepared by the New Mexico Taxation and Revenue Department

Enactment Dates of Local Option Taxes -- as of January 1, 2003, dated November 19,

2002, prepared by the New Mexico Taxation and Revenue Department

2002 Property Tax Facts, prepared by the New Mexico Taxation and Revenue

Department Tax Research Office, dated April 2003

Tax Policy Handbook for State Legislators, Second Edition, prepared by the Fiscal

Affairs Program of the National Conference of State Legislatures, dated April 2003

New Mexico Business Incentive, 47 State-Sponsored Business Incentives, January 2003

Update, prepared by the New Mexico Economic Development Department, Rick

Homans, Secretary

Principles of a High-Quality State Revenue System, dated June 2001, prepared by the

Fiscal Affairs Program of the National Conference of State Legislatures,

www.ncsl/programs/fiscal/fpphqsrs.htm

Food Tax: Why New Mexico Needs to End the Food Tax and How to Do It, prepared by

Think New Mexico, dated Winter 2001, www.thinknewmexico.org, telephone

505.992-1315

The Lawmaker's Guide to the Streamlines Sales Tax Project, 2003, The Year

of Decision, published by The Deloitte & Touche Center for Multistate

Taxation of the University of Wisconsin-Milwaukee, jhealy@uwm.edu,

414.229-2262, School of Business Administration, University of Wisconsin-

Milwaukee, 3202 N. Maryland Avenue, Milwaukee, WI 53211