128th MAINE LEGISLATURE
		LD 1405		LR 1292(03)
	An Act To Require Remote Sellers To Collect and Remit Sales and Use Tax on Sales into Maine and To Provide Retailers a Collection Allowance
	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		$783,526	$1,016,302	$1,028,537	$1,067,163
Appropriations/Allocations
	General Fund		$195,526	$200,942	$206,521	$212,267
Revenue
	General Fund		($588,000)	($815,360)	($822,016)	($854,896)
	Other Special Revenue Funds		($12,000)	($16,640)	($43,264)	($44,995)
Correctional and Judicial Impact Statements
	Increases the number of civil suits. The collection of additional filing fees may also increase General Fund revenue by minor amounts.
Fiscal Detail and Notes
	The bill includes General Fund appropriations of $195,526 in fiscal year 2017-18 and $200,942 in fiscal year 2018-19 for 2 Senior Revenue Agent positions and related costs to review and process sales tax collection allowances.  The establishment of a sales tax collection allowance will reduce General Fund revenues by $588,000 in fiscal year 2017-18 and $815,360 in fiscal year 2018-19 and Local Government Fund revenues by $12,000 in fiscal year 2017-18 and $16,640 in fiscal year 2018-19.
	General Fund and Local Government Fund revenue would be increased if a person were to voluntarily collect and remit sales and use tax under this legislation or if the court were to lift any potential injunction filed against the state.