The Utah Manufacturers Association is opposed to the tax reduction initiatives that will go before the voters in November, saying tax protestors have "gone too far, too fast in their effort to cap legislative taxing authority."

UMA officers and directors unanimously voted to not support the two tax-reduction initiatives but took no position on the Peoples Choice in Education Act initiative.As an organization, UMA officials said, there is a need for a thorough study of the state budget by the Legislature, and legislators will make prudent budget cuts in the 1989 general session in response to the tax protest movement.

UMA is opposed to the People's Tax Reduction Act, which returns rates on the state individual income tax, state sales tax, motor fuels tax and cigarette tax to the levels raised in 1987 and 1988.

The other measure opposed by UMA is the People's Tax and Spending Limitation Amendments, which limits the annual increases in total state appropriations, limits the increase in total income of local government units and limits annual property taxes.