129th MAINE LEGISLATURE
LD 1718 LR 2505(03)
An Act To Exempt Purchases by Pet Food Pantries from Sales Tax
Fiscal Note for Bill as Engrossed with:
C "A" (S-241)
Committee: Taxation
             
Fiscal Note
FY 2019-20 FY 2020-21 Projections  FY 2021-22 Projections  FY 2022-23
Net Cost (Savings)
General Fund $8,420 $5,225 $5,415 $5,557
Appropriations/Allocations
General Fund $5,000 $0 $0 $0
Revenue
General Fund ($3,420) ($5,225) ($5,415) ($5,557)
Other Special Revenue Funds ($180) ($275) ($285) ($293)
Fiscal Detail and Notes
This bill provides a sales tax exemption to nonprofits providing food or other pet supplies at no charge to owners and would result in a reduction in General Fund revenue of $3,420 in fiscal year 2019-20 and $5,225 in fiscal year 2020-21.  It would also result in a reduction in Local Government Fund revenue of $180 in fiscal year 2019-20 and $275 in fiscal year 2020-21.  The bill includes a one-time General Fund appropriation of $5,000 in fiscal year 2019-20 to the Department of Administrative and Financial Services for computer programming costs to update the sales tax filing form.