129th MAINE LEGISLATURE
		LD 732		LR 499(02)
	An Act To Provide a Sales Tax Exemption for Nonprofit Career and Technical Student Organizations
	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		$6,330	$1,957	$2,016	$2,076
Appropriations/Allocations
	General Fund		$5,000	$0	$0	$0
Revenue
	General Fund		($1,330)	($1,957)	($2,016)	($2,076)
	Other Special Revenue Funds		($70)	($103)	($106)	($109)
Fiscal Detail and Notes
	The bill provides a sales tax exemption for sales to career and technical student organizations and would result in a reduction in General Fund revenue of $1,330 in fiscal year 2019-20 and $1,957 in fiscal year 2020-21.  It would also result in a reduction in Local Government Fund revenue of $70 in fiscal year 2019-20 and $103 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 computer programming costs to create an exemption certificate.