128th MAINE LEGISLATURE
		LD 27		LR 503(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 2017-18	FY 2018-19	Projections  FY 2019-20	Projections  FY 2020-21
Net Cost (Savings)
	General Fund		$7,350	$10,094	$10,079	$10,381
Revenue
	General Fund		($7,350)	($10,094)	($10,079)	($10,381)
	Other Special Revenue Funds		($150)	($206)	($530)	($546)
Fiscal Detail and Notes
	This bill proposes a sales tax exemption to parent-teacher organizations and would result in a reduction in General Fund revenue of $7,350 in fiscal year 2017-18 and $10,094 in fiscal year 2018-19 and a reduction in Local Government Fund revenue of $150 in fiscal year 2017-18 and $206 in fiscal year 2018-19.