Bill Summary – FastDemocracy

                                                                                          Approved: 04/08/19


                                129th MAINE LEGISLATURE
                                         LD 660                            LR 712(01)

                  An Act To Exempt Sales to Parent-Teacher Organizations from the Sales Tax

                                Preliminary Fiscal Impact Statement for Original Bill
                                        Sponsor: Rep. Mastraccio of Sanford
                                                Committee: Taxation
                                             Fiscal Note Required: Yes


                                   Preliminary Fiscal Impact Statement

                                                                                                Projections    Projections
                                                           FY 2019-20        FY 2020-21         FY 2021-22     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
    Department of Administrative and Financial Services would require a one-time General Fund appropriation of $5,000
    in fiscal year 2019-20 for computer programming costs to create an exemption certificate.



                                           LR0712(01) - Fiscal Note - Page 1 of 1
