125th MAINE LEGISLATURE
		LD 1216		LR 225(01)
	An Act To Impose an Excise Tax on the Extraction of Water for Bottling
	Preliminary Fiscal Impact Statement for Original Bill
	Sponsor: Rep. Boland of Sanford
	Committee: Taxation
	Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		($6,400,000)	($6,500,000)	($6,500,000)	($6,500,000)
Appropriations/Allocations
	General Fund		$100,000	$0	$0	$0
Revenue
	General Fund		$6,500,000	$6,500,000	$6,500,000	$6,500,000
Fiscal Detail and Notes
	Imposing an excise tax of $0.01 on the extraction of surface water or groundwater from springs or other underground sources on bottled water operators who package water for sale in containers of 5 gallons or less and who extract more than 1 million gallons in the preceding calendar year will increase revenues to the General Fund commencing in fiscal year 2011-12.  Maine Revenue Services will require a one-time appropriation in fiscal year 2011-12 for programming and administrative functions related to the new excise tax.