Border States Caucus

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


Adopted July 3, 1993



Section 1. The name of this organization shall be the BORDER STATES CAUCUS, hereinafter referred to as Caucus, and its membership shall be determined under these by-laws as set forth in Article II. The Caucus is intended to provide the organizational structure for the border states and Mexico to promote uniformity in tax treatment among members.

Section 2. The Caucus mission 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 non-taxable transactions and the exchange of information among caucus Members.


Section 1. The initial membership in the Caucus shall be confined to the states of Arizona, California, New Mexico and Texas, which share a common border with Mexico, and the United Mexican States. The membership can be expanded to include other states or foreign countries with unanimous consent of the existing membership. The head of the tax or revenue department or foreign government agency, or his or her designated representative, shall be the representative of that state or member jurisdiction for purposes of conducting the official business of the Caucus. For the purposes of this Section, the designee of the California State Board of Equalization will represent the State of California as Member in the Border States Caucus. Effective September 26, 1997, membership in the Caucus shall be expanded to include representation from the State of Utah and the State of Oklahoma.

Section 2. Membership in the Caucus shall be granted based upon the membership requirements in Article II, Section 1.

Section 3. Associate membership in the Caucus may be extended to the private sector. Other governmental agencies and Regional Associate Members shall not be extended voting privileges, but shall be invited to attend all regular meetings of the Caucus.

Section 4. Resignation of members and associate members shall be submitted in writing to the President. The President shall notify all members of resignations from the caucus.


Section 1. The officers of the Caucus shall be a president and vice president-secretary. The officers shall be elected every two years by the membership and shall hold office until their successors are selected.

Section 2. A vacancy in any office may be filled by a majority of the membership for the unexpired term.


Section 1. The powers and duties of the officers shall be as follows:

1.      They shall be authorized to provide for the raising of revenue and the discharge of obligations incurred by the Caucus.

2.      They shall prepare and approve annually a budget for the operation of the Caucus

3.      They shall approve the publications of the Caucus and provide for the regular dissemination of information to the membership of the Caucus.

4.      They shall have power and authority to enter into contracts and obligations for the attainment of the ends and purposes of the Caucus.

5.      They shall have authority to organize within the Caucus such other administrative groups as they deem necessary.

6.      They shall meet quarterly or from time to time as they shall determine. The president shall be authorized to call a special meeting whenever he or she deems it necessary to do so. Ten days notice of any special meeting shall be provided to the members. The president may also, in case of emergency, conduct such authorized business as may be necessary by a poll of the officers by telephone or by mail, or his designee to conduct such a poll.

7.      They may delegate any of these powers and duties to any member pursuant to a majority vote of the officers.

Section 2. The president shall be the chief executive officer of the Caucus and shall preside at the meetings of the Caucus and shall appoint members of the standing committees and such other committees as deemed advisable, and shall perform such other duties as the Caucus shall prescribe. In order to perpetuate the Caucus, the president shall appoint annually a Committee on Nominations and a Committee on Resolutions. In case of the absence or inability of the president, the duties of the office for the time being shall be performed by the vice president or in his or her absence by a member that the membership may designate for the purpose.


Section 1. Quarterly meetings shall be held at such time and place as the officers shall determine, but the members are encouraged to suggest time and places of the annual meeting. Notice of the Annual meeting shall be provided to the members at least 30 days in advance.

Section 2. Voting in the Caucus shall be by members and each member represented at a meeting shall have one vote to be cast by the head of its tax or revenue department or his or her designated representative. If two or more departments in one jurisdiction are members, each may claim the privilege of casting a fractional vote.

Section 3. The call for the meeting at the place selected, address of welcome and response to the same, accommodations for delegates, all necessary preliminary details for each meeting, and the program of papers and discussions shall be arranged for the meeting by the officers.

Section 4. The meeting shall be governed by standard rules of order.

Section 5. The presence of a majority of the members shall constitute a quorum for the transaction of business.


  These by-laws may be amended by a two-thirds vote of those members present at the Annual Meeting of the Caucus or of a special meeting called for that purpose. Notice of a proposed amendment to the by-laws shall be sent to the membership at least sixty days prior to the meeting at which it is to be considered. The requirement that a proposed amendment to the bylaws be sent to the membership at least sixty days prior to a Quarterly Meeting at which it is to be considered may be waived by the unanimous vote of the membership present at the Quarterly Meeting of the Caucus.


  The Caucus will seek affiliation with Western States Association of Tax Administrators

(WSATA), but is not solely dependent upon WSATA for its life.

History - October 6.1993. WSATA formally adopted the Border State Caucus, and its mission and purpose.

Effective April 29,1994, ARTICLE II amended to clarify that the designee of the California State Board of Equalization will represent the State of California as Member in the Caucus.

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