126th MAINE LEGISLATURE
		LD 1370		LR 2003(02)
	An Act To Exempt from Sales Tax the Sales of Adaptive Equipment To Make a Vehicle Handicapped Accessible
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2013-14	FY 2014-15	Projections  FY 2015-16	Projections  FY 2016-17
Net Cost (Savings)
	General Fund		$42,750	$59,337	$61,889	$64,550
Revenue
	General Fund		($42,750)	($59,337)	($61,889)	($64,550)
	Other Special Revenue Funds		($2,250)	($3,123)	($3,257)	($3,397)
Fiscal Detail and Notes
	Exempting from the sales tax the purchase of adaptive equipment by a person with a disability or by a person that receives a purchase request from a disabled person for installation in or on a motor vehicle will reduce General Fund revenue by $42,750 in FY 2013-14 and by $59,337 in FY 2014-15 and Muncipal Revenue Sharing by $2,250 in FY 2013-14 and by $3,123 in FY 2014-15.