Border States Caucus

          Working together to promote free trade and reduce administrative barriers...

RESOLUTION OF THE

WESTERN STATES ASSOCIATION OF TAX ADMINISTRATORS

REGARDING THE BORDER STATES CAUCUS

WHEREAS, the “Border States Caucus,” hereinafter referred to as the “Caucus,” was organized on May 13, 1993, in Phoenix, Arizona.

WHEREAS, the purpose of the Caucus is to provide those states which border Mexico, the United States’ Federal Government and the United Mexican States, with an organizational structure which will allow the discussion and implementation of a uniform tax treatment of a myriad of issues facing Caucus members.  

WHEREAS, the mission of the Caucus is to promote free-trade and reduce administrative barriers to trade between the United States and Mexico through uniform and equitable laws, rules, procedures and documentation dealing with the treatment of taxable and nontaxable transactions and the exchange of information among Caucus members.

WHEREAS, membership in the Caucus shall be confined to the states of Arizona, California, New Mexico and Texas, which are all member states of the “Western States Association of Tax Administrators, “hereinafter referred to as “WSATA”; and membership shall also include the Internal Revenue Service and the United Mexican States, as defined in their bylaws.

WHEREAS, membership in WSATA includes the 14 western states’ tax administrators, who are members of the national association, Federation of Tax Administrators.

WHEREAS, the purpose of WSATA is to explore common problems and improve coordination of enforcement and administration relative to sales and use taxes and other excise taxes, the collection of delinquent taxes, and the effects of new or proposed state or federal laws and state or federal court decisions relating to the administration of these laws.

 THEREFORE, BE IT RESOLVED:  That WSATA adopts and supports the purpose and mission of the Caucus.  WSATA will join the Caucus in working toward a favorable resolution of all tax issues facing the Border States and the United Mexican States.