129th MAINE LEGISLATURE
		LD 1597		LR 2435(02)
	An Act To Provide a Sales Tax Exemption for Purchases Made by Nonprofit Seasonal Camps
	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		$52,500	$73,150	$76,000	$77,900
Appropriations/Allocations
	General Fund		$5,000	$0	$0	$0
Revenue
	General Fund		($47,500)	($73,150)	($76,000)	($77,900)
	Other Special Revenue Funds		($2,500)	($3,850)	($4,000)	($4,100)
Fiscal Detail and Notes
	The bill provides a sales tax exemption to licensed nonprofit youth camps and would result in a reduction in General Fund revenue of $47,500 in fiscal year 2019-20 and $73,150 in fiscal year 2020-21.  It would also result in a reduction in Local Government Fund revenue of $2,500 in fiscal year 2019-20 and $3,850 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.