SENATE CONCURRENT RESOLUTION NO. 59
(By Senators Boley, Facemyer, Edgell and Helmick)
Requesting the Joint Committee on Government and Finance study the
conditions, needs, issues and problems with creating a
simplified tax structure for communications.
Whereas, The communications industry has evolved rapidly in
recent years so that consumers may choose from a wide variety of
technologies and providers; and
Whereas, There is a disparity in the state and local taxes and
fees on various types of communication services, and in the
taxation of communications services and other competitive
industries; and
Whereas, Some states, including Virginia and North Carolina,
have passed legislation simplifying the structure of taxation of
communications services to make it similar to the taxation of
typical retail purchases, and other states are considering such
legislation; and
Whereas, A simplified tax structure for communications can aid
economic development, help attract new jobs, help secure existing
jobs, eliminate market distortions created by tax inequities, and
stabilize state and local revenue streams; therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is requested to study the conditions, needs, issues and problems with
creating a simplified tax structure for communications; and, be it
Further Resolved, That the Joint Committee on Government and
Finance report to the regular session of the Legislature, 2009, on
its findings, conclusions and recommendations, together with drafts
of any legislation necessary to effectuate its recommendations;
and, be it
Further Resolved, That the expenses necessary to conduct the
study, to prepare a report and to draft necessary legislation be
paid from legislative appropriations to the Joint Committee on
Government and Finance.