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Business Taxes

Taxes are levied for the purpose of obtaining essential government revenues with the least detrimental effect on taxpayers and on economic growth. Government should avoid deficit spending. When deficits occur, every effort should be made to reduce or eliminate them through reduced spending, and not by increasing taxes. Tax collections should not surreptitiously benefit from inflation.

The tax system should encourage investment necessary for national industrial growth, production, employment and trade. The tax system should be neutral as to investment in different types of capital equipment. Business taxation should encourage reinvestment of earnings in sufficient amounts to promote healthy economic progress.

The tax system should be neutral among all types of legitimate employment and contractual arrangements and should specifically not discriminate against independent contractors. The federal and state governments should not require businesses to withhold taxes for the independent contractors that the businesses use.

A.  Federal Income Taxes

The Federal tax system should be made as simple and equitable as possible for taxpayers. The tax code should not place an unreasonable administrative burden on the taxpayer. The government cost to collect and the taxpayers cost to comply should be nominal in relation to revenues generated.

Changes to the tax code should be made in a thorough, deliberate, and explicit manner.

In general, all business should be taxed at similar effective tax rates. In particular, the Code should be structured so that all modes of transportation are taxed at fair, equitable and comparable levels.

 B.  State & Local Income Taxes

States and local governments which impose income taxes should be encouraged to adopt the Federal Internal Revenue Code to minimize the unreasonable administrative burdens and inequities that separate state tax codes create.

C.  State & Local Business Taxes

The U.S. Congress should grant the interstate trucking industry protection from state tax discrimination, including access to Federal district courts similar to that protection now afforded railroads, air carriers and electric utilities.

Cities, town, counties and other local political subdivisions should be precluded from levying taxes and fees on motor carriers, unless the motor carrier has a terminal location or other meaningful business presence within the city, town, county or local political subdivision.

A state or local political subdivision of a state should be precluded from levying a tax on a motor carrier which is measured by the gross receipts derived by the motor carrier from interstate transportation services.

Adopted February 10, 1991
Amended June 20, 1991
Amended October 25, 1992