FISCAL NOTE
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Neither Program nor Fund
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to reinstate the sales tax exemption for comprehensive community mental health care centers and comprehensive mental retardation facilities.
As written, this bill would create a new exemption from the Consumers Sales and Service Tax for charges for services rendered by a nonprofit comprehensive community mental health center and comprehensive mental retardation facilities. The State Tax Department is unable to accurately estimate the change in revenue attributable to passage of this bill due to the lack of specific information such as a unique North American Industry Classification System code for the listed entities. However, the potential revenue decrease may be dampened by other exemptions available to the entities.
Additional administrative costs to the State Tax Department associated with passage of this bill would be minimal.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2009
Increase/Decrease
(use"-") |
2010
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
As written, this bill would create a new exemption from the Consumers Sales and Service Tax for charges for services rendered by a nonprofit comprehensive community mental health center and comprehensive mental retardation facilities. The State Tax Department is unable to accurately estimate the change in revenue attributable to passage of this bill due to the lack of specific information such as a unique North American Industry Classification System code for the listed entities. However, the potential revenue decrease may be dampened by other exemptions available to the entities.
Additional administrative costs to the State Tax Department associated with passage of this bill would be minimal.
Memorandum
The stated purpose of this bill is to reinstate the sales tax exemption for comprehensive community mental health care centers and comprehensive mental retardation facilities.
As indicated above, the stated purpose indicates the bill would reinstate a sales tax exemption. However, it appears that the bill proposes a new exemption rather than reinstating a prior exemption.
Person submitting Fiscal Note: Mark Muchow
Email Address: kpetry@tax.state.wv.us