Here is the statement that was given to the State Legislature regarding the tax reform bill.
ChamberWest members appreciate the work over the past six months to balance the revenue streams funding our state government.  We recognize and applaud the members of the task force, who have invested an enormous amount of time away from families and jobs in an effort to create a tax structure that supports Utah’s financial future and preserves our excellent reputation for fiscal responsibility.  Our members are grateful for the opportunity we have had to participate in the process and we thank you for considering our position on the proposed tax reform legislation.  Chamber West’s position on this vital topic is informed and guided by our Business and Government Relations committee’s core principles, which are:  Consistency, Equitability, Dependability and Participation.   These principles support and encourage business growth and success within a fair, healthy, inclusive framework. 
 
The position of Chamber West on the current proposed tax reform legislation is:

1. We support the reduction of the individual and corporate income tax rate from 4.95% to 4.64%.
2. We support the reinstatement of the full sales tax on food if simultaneously the legislature expands the Utah dependent exemption, creates income tax credit for social security income, creates an earned income tax credit, creates a grocery tax credit for low-to-middle-income residents, and exempts feminine hygiene products from sales tax.  We value the mitigating effect of these tax reductions on lower income families.  
3. We support the repeal of sales tax exemptions or the imposition of new sales taxes on services, but only where those services were previously taxed in other delivery forms.  An example of such business would be streaming services or internet purchases.  We do not support the imposition of sales taxes on services that are still being delivered in the same way.
4. The issue of allowing small businesses to retain 100% of the first $2,500 of sales taxes collected and the gradual step up with the 1.2% discount on sales taxes collected between $2,501 and $400,000 was correct in concept and we supported it.  If you are unable to maintain the full amount, then we encourage you to find a lesser amount or alternative to help mitigate the disproportionate financial impact on small businesses.
5. As a transportation industry hub, we encourage you to consider the proposed diesel excise tax rate to be $0.06 per gallon.
6. Whatever the outcome of the legislative process, we suggest the legislature exercise caution and restraint when considering future changes to this legislation.  Rapid and substantial change to the regulatory framework governing business behavior is difficult to manage and detrimental to business growth and prosperity.  Additionally, changes to deeply rooted policy often create unseen consequences, some of which take time to surface and develop.  Thoughtful limits on the frequency and depth of future changes allow the business community to engage, comply, and succeed.