124th MAINE LEGISLATURE
		LD 1335		LR 1747(04)
	An Act To Exempt from the Sales Tax Meals Provided at Retirement Facilities
	Fiscal Note for Bill as Amended by Committee Amendment "   "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			2009-10	2010-11	Projections 2011-12	Projections 2012-13
Net Cost (Savings)
	General Fund		$0	$493,512	$525,496	$545,935
Revenue
	General Fund		$0	($493,512)	($525,496)	($545,935)
	Other Special Revenue Funds		$0	($25,974)	($52,334)	($55,008)
Fiscal Detail and Notes
	Providing a sales tax exemption for meals served at a full-service retirement facility will reduce General Fund revenue by $493,512 in fiscal year 2010-11.