Member Statements:
Craig Thomas, WY
Jeff Bingaman, NM

The Honorable Byron Dorgan, United States Senator, Washington, DC

Witness Statements:

Panel I

The Honorable Michael B. Enzi, United States Senator, Washington, DC

Panel II

Mr. Daniel W. Noble, Excise Tax Administrator, Wyoming Department of Revenue, Cheyenne, WY

Mr. George S. Isaacson, Partner, Brann & Isaacson, Lewiston, ME

The Honorable Christopher Rants, Speaker, Iowa House of Representatives, Des Moines, IA

Mr. Robert Benham, Owner/Proprietor, Balliet’s, LLC, Oklahoma City, OK

Mr. Gary Imig, Executive Vice President and Chief Financial Officer, Sierra Trading Post, Cheyenne, WY

Panel III

Mr. Douglas L. Lindholm, President and Executive Director, Council on State Taxation, Washington, DC

Attachment

Mr. Dan Bucks, Director, Montana Department of Revenue, Helena, MT

Mr. Michael Mundaca, Partner, Ernst & Young LLP, National Tax Department, International Tax Services, Washington, DC.