125th MAINE LEGISLATURE
		LD 1809		LR 2740(01)
	An Act To Apply the Sales Tax on Camper Trailers and Motor Homes Purchased for Rental in the Same Manner as on Automobiles Purchased for Rental
	Preliminary Fiscal Impact Statement for Original Bill
	Sponsor: Rep. Volk of Scarborough
	Committee: Taxation
	Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		$0	$124,249	$111,824	$100,641
Revenue
	General Fund		$0	($124,249)	($111,824)	($100,641)
	Other Special Revenue Funds		$0	($6,539)	($5,885)	($5,297)
Fiscal Detail and Notes
	The bill provides that camper trailers and motor homes purchased for rental will not be subject to sales tax at the time of purchase. Instead, the rental of such a vehicle shall be considered to be a taxable service. These changes will reduce General Fund receipts by $124,249 in FY 2012-13, and will reduce revenue sharing by $6,539 in that year. Revenue reductuions will continue over the following biennium, but the level of losses will reduce each year as more rentals become subject to sales tax.