Date Requested:February 15, 2011
Time Requested:04:37 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2011R2693 Introduced HB3153
CBD Subject: EXEMPTION FOR HANDGUN CLASS
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 exempt certain public safety training courses, including hand-gun safety, from payment of consumer sales tax.
    
    We are unable to accurately estimate the loss to the General Revenue Fund from the passage of this bill. There are various safety training courses available at varying prices, but we do not have enough available information on the number of individuals who may sign up and pay for such classes in any given year to estimate the loss.
    
    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 0 0
3. Explanation of above estimates (including long-range effect):
    The stated purpose of this bill is to exempt certain public safety training courses, including hand-gun safety, from payment of consumer sales tax.
    
    We are unable to accurately estimate the loss to the General Revenue Fund from the passage of this bill. There are various safety training courses available at varying prices, but we do not have enough available information on the number of individuals who may sign up and pay for such classes in any given year to estimate the loss.
    
    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