State Comptroller Appoints 4 TSCPA Members to Business Tax Advisory Committee

Jan. 23, 2008

Donna Rutter, CPA-Fort Worth, chair of TSCPA's State Taxation Committee, has been appointed to the Business Tax Advisory Committee by state Comptroller Susan Combs.

Rutter is a partner in the CPA firm Hartman, Leito and Bolt, LLP. Other TSCPA members appointed to the committee are: A. J. Brune III, CPA-Permian Basin, of Wagner and Brown; Judy Kilgore, CPA-Houston, tax director for Kellog Brown and Root; and David White, CPA-San Antonio, J.D., of AT&T's corporate tax department.

The advisory committee was created by the margin tax technical corrections act passed during the last legislative session. The committee will also include two senators and two representatives to be appointed by Lt. Gov. David Dewhurst and Speaker Tom Craddick.

The law requires the comptroller to appoint at least five persons engaged in private business that are subject to the tax and at least two individuals experienced in state business taxation. Rutter was appointed as one of the individuals experienced in state business taxation.

The enacting legislation requiresthe committee to conduct a biennial study of the effects of the margin tax on business in this state. The study must take into consideration:

1. the relative share of the tax paid by industry and by size of business;

2. how the incidence of the tax compares with the economic makeup of this state's business economy;

3. how the tax compares in structure and in amounts paid to the business taxes imposed by other states;

4 the effect of the tax on the economic climate of this state, including the effect on capital investment and job creation;

5. any factors that result in the tax not operating as intended; and

6. any other item presented by the comptroller or by a majority of the committee.

Combs serves as the presiding officer of the committee. While the senate and house committee members have not yet been appointed, Combs other appointments to the committee include:

Ms. Lynn Chilton, Bank of America
Mr. Dale K. Craymer, Texas Taxpayers and Research Association
Mr. Eric Donaldson, Hot Shot Delivery, Inc.
Ms. Sharon Astin, Energy Future Holdings Corporation
Mr. Andy Ellard, Manda Machine Company
Mr. David H. Gilliland, Clark, Thomas and Winters PC
Mr. Dan Hagan, American Airlines
Mr. Joe Mack Hilliard, Fencing Incorporated of Texas
Ms. Judy Lindquist, HEB
Mr. Mike Luther, HCA, Inc.
Ms. Emily Parrino, Dell Computer Corporation
Mr. Gary Trudgeon, Dow Chemical Company