125th MAINE LEGISLATURE
		LD 234		LR 633(06)
	An Act To Provide a Sales Tax Exemption to Commercial Horticulturists
	Fiscal Note for Senate Amendment "   " to Committee Amendment "B"
	Sponsor: Sen. Rosen of Hancock
	Fiscal Note Required: Yes
Fiscal Note
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		$0	($9,500)	($9,785)	($10,079)
Revenue
	General Fund		$0	$9,500	$9,785	$10,079
	Other Special Revenue Funds		$0	$500	$515	$530
Fiscal Detail and Notes
	The amendment eliminates the proposed sales tax exemption for certain products used in commercial agriculture that decreases sales tax receipts to the General Fund by $9,500 in FY 2012-13 and increases revenue sharing.  This amendment also adds a new provision that would require a retail seller that does not maintain a place of business in Maine but makes sales in Maine through affiliates to collect sales taxes.  This provision would have a negligible impact on sales tax revenue.