Citizens Finance Review Commission
Commissioners
Tony Astorga
(Co-Chair)
William J. Post
(Co-Chair)
Frank Alvarez
Fritz Aspey
David Bartlett
Johnny Basha
Drew Brown
James Bush
Ray Clarke
Peter Fine
Tom Franz
Kristine Garrett
Yolanda Kizer
Ivan Makil
Anne Mariucci
Monsignor Edward Ryle
Rano Singh Sidhu
David Smith
Randie Stein
Mary Upchurch
Joel Valdez
Executive Director
Leezie Kim
Transaction Privilege Tax on
Interstate Telecommunications
Prepared for the Citizens Finance Review Commission
by
Transaction Privilege Tax Research Committee
Monsignor Edward Ryle, Chair
and
Authors:
Michelle Ahlmer, Executive Director of the Arizona Retailers Association
K. Michelle AmRhein, State and Local Tax Manager for APS
Jeffrey Barnett, Director of Tax for APS
Mark Barnes, Economist with Barnes & Associates
Cathy Connolly, Executive Director, League of Arizona Cities and Towns
Harry Friedman, Shareholder of Greenburg Traurig LLP
Linda Hallman, Tax Manager of B