Date Requested: February 19, 2015
Time Requested: 03:36 PM
Agency: Tax Department, State
CBD Number: Version: Bill Number: Resolution Number:
3198 Introduced SB535
CBD Subject: 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 exempt certain community rehabilitation programs from the payment of taxes relating to sales of personal property and services.
    
    The State Tax Department does not currently have readily available information on sales of personal property and services by community rehabilitation programs. Thus, we are unable to estimate the potential revenue loss attributable to this bill.
    
    Administrative costs to the State Tax Department will be $10,000 in FY2016.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2015
Increase/Decrease
(use"-")
2016
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 10,000 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 10,000 0
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


    The State Tax Department does not currently have readily available information on sales of personal property and services by community rehabilitation programs. Thus, we are unable to estimate the potential revenue loss attributable to this bill.
    
    Administrative costs to the State Tax Department will be $10,000 in FY2016.
    



Memorandum


    



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