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 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
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 |
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