122nd MAINE LEGISLATURE
LD 1191 LR 0742(02)
An Act To Provide Tax-exempt Status to Service Dog Trainers
Fiscal Note for Bill as Amended by Committee Amendment " "
Committee: Taxation
Fiscal Note Required: Yes
   
             
Fiscal Note
Projections Projections
2005-06 2006-07 2007-08 2008-09
Net Cost (Savings)
General Fund $1,879 $2,714 $2,820 $2,933
Revenue
General Fund ($1,879) ($2,714) ($2,820) ($2,933)
Other Special Revenue Funds ($101) ($146) ($155) ($161)
Fiscal Detail and Notes
The General Fund revenue loss associated with a sales and use tax and service provider tax exemption for certain items purchased by a nonprofit organization whose primary purpose is to train service dogs is estimated to be $1,879 in fiscal year 2005-06 and $2,714 in fiscal year 2006-07 based on an October 1, 2005 effective date.