130th MAINE LEGISLATURE
		LD 1261		LR 1614(02)
	An Act To Improve Camping Opportunities in Maine by Exempting Certain Campground Rental Fees from the Sales and Use Tax
	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		$2,115,575	$6,475,700	$6,583,500	$6,781,100
Revenue
	General Fund		($2,115,575)	($6,475,700)	($6,583,500)	($6,781,100)
	Other Special Revenue Funds		($82,425)	($252,300)	($346,500)	($356,900)
Fiscal Detail and Notes
	The bill provides a sales tax exemption for certain camping sites and would result in a reduction in General Fund revenue of $2,115,575 in fiscal year 2021-22 and $6,475,700 in fiscal year 2022-23.  It would also result in a reduction in Local Government Fund revenue of $82,425 in fiscal year 2021-22 and $252,300 in fiscal year 2022-23.