129th MAINE LEGISLATURE
		LD 1452		LR 449(05)
	An Act Regarding the Collection of the Sales and Use Tax by Marketplace Facilitators
	Fiscal Note for Bill as Engrossed with: C "A" (H-508) H "A" (H-521) to C "A" (H-508)
	Committee: Taxation
Fiscal Note
			FY 2019-20	FY 2020-21	Projections  FY 2021-22	Projections  FY 2022-23
Net Cost (Savings)
	General Fund		($12,410,000)	($16,620,000)	($17,084,281)	($17,944,240)
Appropriations/Allocations
	General Fund		$0	$0	$115,719	$115,760
Revenue
	General Fund		$12,410,000	$16,620,000	$17,200,000	$18,060,000
	Other Special Revenue Funds		$650,000	$870,000	$910,000	$950,000
Fiscal Detail and Notes
	This bill creates a process that ensures marketplace facilitators collect and remit sales tax on sales of property and services facilitated on its marketplace and would result in an increase in General Fund revenue of $12,410,000 in fiscal year 2019-20 and $16,620,000 in fiscal year 2020-21.  It would also result in an increase in Local Government Fund revenue of $650,000 in fiscal year 2019-20 and $870,000 in fiscal year 2020-21.  The Department of Administrative and Financial Services will require an ongoing General Fund appropriation of $115,719 for one Revenue Agent position beginning in fiscal year 2021-22 when audits of marketplace facilitators will begin .