121st Maine Legislature
		Office of Fiscal and Program Review
		LD 785
		An Act To Provide that Gas Purchased for Use in a Generator Be Taxed for Commercial Use
		LR 0356(01)
		Fiscal Note for Original Bill
		Sponsor: Sen. Bennett of Oxford
		Committee:  Taxation
		Fiscal Note Required: Yes
Fiscal Note
					Projections	Projections
			2003-04	2004-05	2005-06	2006-07
Net Cost (Savings)
	General Fund		($2,464)	($2,489)	($2,498)	($2,522)
	Highway Fund		$8,462	$11,639	$11,746	$12,198
Revenue
	General Fund		$2,464	$2,489	$2,498	$2,522
	Highway Fund		($8,462)	($11,639)	($11,746)	($12,198)
	Other Special Revenue Funds		$135	$137	($147)	($157)
Fiscal Detail and Notes
	This bill adds generators to the list of nonhighway machinery that is subject to a refund of all but one cent per gallon of the gasoline tax, thereby subjecting the sale of fuel that qualifies for this refund to the 5% use tax.  This change is expected to increase General Fund revenue by $2,464 in fiscal year 2003-04 and $2,489 in fiscal year 2004-05 and reduce Highway Fund revenue by $8,462 in fiscal year 2003-04 and $11,639 in fiscal year 2004-05.