126th MAINE LEGISLATURE
		LD 1263		LR 1559(03)
	An Act To Increase Funding for the Snowmobile Trail Fund and Adjust the Sales Tax Relating to Snowmobiles and Trail-grooming Equipment
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Inland Fisheries and Wildlife
	Fiscal Note Required: Yes
Fiscal Note
			FY 2013-14	FY 2014-15	Projections  FY 2015-16	Projections  FY 2016-17
Net Cost (Savings)
	General Fund		$17,500	$18,450	$19,419	$20,388
Appropriations/Allocations
	Other Special Revenue Funds		$263,315	$351,086	$351,086	$351,086
Revenue
	General Fund		($17,500)	($18,450)	($19,419)	($20,388)
	Other Special Revenue Funds		$262,440	$350,163	$350,115	$350,067
Fiscal Detail and Notes
	Exempting diesel fuel used for grooming snowmobile trails from sales tax will result in a reduction in General Fund revenue of $17,500 in fiscal year 2013-14 and $18,450 in fiscal year 2014-15.  The resulting reduction to the Local Government Fund in those years is $875 and $923, respectively.
	The bill also increases nonresident snowmobile registration fees resulting in an increase in Other Special Revenue Funds revenue of $263,315 in fiscal year 2013-14 and $351,086 in fiscal year 2014-15.  The bill includes corresponding Other Special Revenue Funds allocations to provide grants to municipalities and counties related to snowmobile trail maintenance.