Date Requested:January 17, 2011
Time Requested:01:20 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2011R1317 Introduced HB2509
CBD Subject: REQUIRE LOBBYISTS TO PAY SALES TAX
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 require lobbyists and lawyers when performing lobbying services to pay consumer sales and service tax.
    
    According to our interpretation, passage of this bill would require attorneys and other professional service providers performing lobbying services to collect Consumers Sales and Service Tax on their lobbying services. As a result, there would be an increase of approximately $50,000 to the General Revenue Fund.
    
    There would be no additional administrative costs to the State Tax Department from the passage of this bill.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2011
Increase/Decrease
(use"-")
2012
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 50,000 50,000
3. Explanation of above estimates (including long-range effect):
    According to our interpretation, passage of this bill would require attorneys and other professional service providers performing lobbying services to collect Consumers Sales and Service Tax on their lobbying services. As a result, there would be an increase of approximately $50,000 to the General Revenue Fund.
    
    There would be no additional administrative costs to the State Tax Department from the passage of this bill.
    


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov