124th MAINE LEGISLATURE
		LD 666		LR 745(01)
	An Act To Clarify When the Rental of a Car Is Exempt from Sales and Use Tax
	Preliminary Fiscal Impact Statement for Original Bill
	Sponsor: Sen. Perry of Penobscot
	Committee: Taxation
	Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
			2009-10	2010-11	Projections 2011-12	Projections 2012-13
Net Cost (Savings)
	General Fund		$18,581	$18,315	$14,907	$15,503
Revenue
	General Fund		($18,581)	($18,315)	($14,907)	($15,503)
	Other Special Revenue Funds		($1,019)	($1,514)	($1,575)	($1,638)
	State Transit, Aviation and Rail Transportation Fund		$0	($9,290)	($13,803)	($14,355)
Fiscal Detail and Notes
	The bill provides a sales tax exemption for a vehicle rental  provided to a customer by a new vehicle dealer directly or through a third party provider during a period of warranty work performed by the new vehicle dealer.  The sales tax exemption will reduce General Fund revenue by $18,581 in FY 2009-10 and $18,315 in FY 2010-11, reduce Local Government Fund revenue by $1,019 in FY 2009-10 and $1,514 in FY 2010-11 and reduce State Transit, Aviation and Rail Fund (STAR) revenue by $9,290 in FY 2010-11.