Date Requested:February 15, 2013
Time Requested:09:58 AM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
2013R1194 Introduced HB2098
CBD Subject: CHURCH HEATING OIL TAX EXEMPTION
FUND(S)
State Road Fund
Sources of Revenue
Other Fund State Road 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 existing churches from paying a tax on propane and other heating oils used for the purpose of heating a church building.
    
     As written, we are unable to accurately estimate the loss to the State Road Fund from passage of this bill. This bill provides a refundable exemption from the variable rate component of the Motor Fuel Excise Tax on purchases of propane and other forms for heating oils by churches existing on July 1, 2012, to be used exclusively for heating church buildings. The bill is very broad in scope. It does not provide guidance as to what constitutes a “church building” (e.g., a gymnasium or business annex owned by the church), nor does it specifically define “other heating oils”.
    
     There would be no additional administrative costs to the Tax Department from the passage of this bill.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2013
Increase/Decrease
(use"-")
2014
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):
     As written, we are unable to accurately estimate the loss to the State Road Fund from passage of this bill. This bill provides a refundable exemption from the variable rate component of the Motor Fuel Excise Tax on purchases of propane and other forms for heating oils by churches existing on July 1, 2010, to be used exclusively for heating church buildings. The bill is very broad in scope. It does not provide guidance as to what constitutes a “church building” (e.g., a gymnasium or business annex owned by the church), nor does it specifically define “other heating oils”.
    
     There would be no additional administrative costs to the Tax Department from the passage of this bill.
    


Memorandum
Person submitting Fiscal Note:
Mark B. Muchow
Email Address:
Roger.D.Cox@wv.gov