129th MAINE LEGISLATURE
		LD 660		LR 712(02)
	An Act To Exempt Sales to Parent-Teacher Organizations from the Sales Tax
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2019-20	FY 2020-21	Projections  FY 2021-22	Projections  FY 2022-23
Net Cost (Savings)
	General Fund		$12,600	$10,450	$10,925	$11,400
Appropriations/Allocations
	General Fund		$5,000	$0	$0	$0
Revenue
	General Fund		($7,600)	($10,450)	($10,925)	($11,400)
	Other Special Revenue Funds		($400)	($550)	($575)	($600)
Fiscal Detail and Notes
	The bill provides a sales tax exemption for sales to parent-teacher organizations and would result in a reduction in General Fund revenue of $7,600 in fiscal year 2019-20 and $10,450 in fiscal year 2020-21.  It would also result in a reduction in Local Government Fund revenue of $400 in fiscal year 2019-20 and $550 in fiscal year 2020-21.  The bill includes a one-time General Fund appropriation of $5,000 in fiscal year 2019-20 to the Department of Administrative and Financial Services for programming costs to create an exemption certificate.