127th MAINE LEGISLATURE
		LD 1000		LR 1790(02)
	An Act To Define Prosthetic and Orthotic Devices for Purposes of the Sales Tax Law
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2015-16	FY 2016-17	Projections  FY 2017-18	Projections  FY 2018-19
Net Cost (Savings)
	General Fund		$129,200	$171,000	$180,500	$190,000
Revenue
	General Fund		($129,200)	($171,000)	($180,500)	($190,000)
	Other Special Revenue Funds		($6,800)	($9,000)	($9,500)	($10,000)
Fiscal Detail and Notes
	This bill exempts from sales tax sales of orthotic devices sold by prescription.  It would result in a loss of General Fund revenue of $129,200 in fiscal year 2015-16 and $171,000 in fiscal year 2016-17 and a loss to the Local Government Fund of $6,800 in fiscal year 2015-16 and $9,000 in fiscal year 2016-17.