Fiscal Note

SB0142 - Sales and Use Tax Exemptions and Refund for Certain Business Inputs

State Impact:
Enactment of this bill could result in loss to the General Fund of $7,065,000 in FY 2008 and a loss of $14,130,000 in FY 2009. When fully phased in at the 75 percent level in FY 2010 the loss to the General Fund will be $21,195,000.

Funding SourceFY 2007
Approp.
FY 2008
Approp.
FY 2009
Approp.
FY 2007
Revenue
FY 2008
Revenue
FY 2009
Revenue
General Fund$0$0$0$0($7,065,000)($14,130,000)
   Total
$0

$0

$0

$0

($7,065,000)

($14,130,000)

Individual, Business and/or Local Impact:
Enactment of this bill could reduce local revenues by $2,752,000 in FY 2008 and by $5,503,000 in FY 2009. When fully phased in at the 75 percent level in FY 2010 the loss will be $8,255,000. Business impact will vary depending on the specific inputs purchased by impacted industries.

2/5/2007, 11:13:34 AM, Lead Analyst: Wilko, A.Office of the Legislative Fiscal Analyst