130th MAINE LEGISLATURE
		LD 401		LR 446(02)
	An Act To Provide a Sales and Use Tax Exemption for Certain Nonprofit Cemeteries
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2021-22	FY 2022-23	Projections  FY 2023-24	Projections  FY 2024-25
Net Cost (Savings)
	General Fund		$7,375	$5,700	$5,700	$5,700
Appropriations/Allocations
	General Fund		$5,000	$0	$0	$0
Revenue
	General Fund		($2,375)	($5,700)	($5,700)	($5,700)
	Other Special Revenue Funds		($125)	($300)	($300)	($300)
Fiscal Detail and Notes
	The bill provides a sales tax exemption for certain nonprofit cemeteries and would result in a reduction in General Fund revenue of $2,375 in fiscal year 2021-22 and $5,700 in fiscal year 2022-23.  It would also result in a reduction in Local Government Fund revenue of $125 in fiscal year 2021-22 and $300 in fiscal year 2022-23.  The bill includes a one-time General Fund appropriation of $5,000 in fiscal year 2021-22 to the Department of Administrative and Financial Services for computer programming costs to create a new sales tax exemption certificate.