128th MAINE LEGISLATURE
		LD 79		LR 552(02)
	An Act To Provide a Sales Tax Exemption for Career and Technical Student Organizations
	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		$3,872	$2,019	$2,016	$2,076
Appropriations/Allocations
	General Fund		$2,500	$0	$0	$0
Revenue
	General Fund		($1,372)	($2,019)	($2,016)	($2,076)
	Other Special Revenue Funds		($28)	($41)	($106)	($109)
Fiscal Detail and Notes
	This bill creates a sales tax exemption for nonprofit career and technical student organizations and would result in a loss of General Fund and Local Government Fund revenue of $1,372 and $28, respectively, in fiscal year 2017-18 and $2,019 and $41, respectively, in fiscal year 2018-19.  The bill includes a one-time General Fund appropriation to the Department of Administrative and Financial Services of $2,500 in fiscal year 2017-18 for programming costs.