Border States Caucus
Working together to promote free trade and reduce administrative barriers...
THE BORDER STATES CAUCUS
the “Border States Caucus,” hereinafter referred to as the “Caucus,” was
organized on May 13, 1993, in Phoenix, Arizona.
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.
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
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.
membership in WSATA includes the 14 western states’ tax administrators, who
are members of the national association, Federation of Tax Administrators.
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.