LD 1411 LR 480(05)
An Act To Amend the Tax Laws
Fiscal Note for House Amendment " " to Committee Amendment "A"
Sponsor: Rep. Shaw of Standish
Fiscal Note Required: Yes
Fiscal Note
Minor revenue decrease - General Fund
Minor revenue decrease - Other Special Revenue Funds
Fiscal Detail and Notes
This amendment provides a sales and use tax exemption for snowmobiles and all-terrain vehicles purchased by a nonresident unless the seller is a retailer in this state and would reduce General Fund and Other Special Revenue Funds revenue for sales tax collected on casual sales. This reduction is expected to be minor not requiring any change to the budget.