An Act To Exempt from Sales and Use Tax Sales of Publications To Be Distributed without Charge and Printed Materials Included in Publications
Maine Legislature, Session 126, LD 1722
Committee Amendment CA_A-SA_A_S536 (Senate)

SENATE AMENDMENT "A " to COMMITTEE AMENDMENT "A" to H.P. 
1232, L.D. 1722, Bill, "An Act To Exempt from Sales and Use Tax Sales of Publications 
To Be Distributed without Charge and Printed Materials Included in Publications" 
Amend the amendment by striking out everything after the title and before the 
summary and inserting the following: 
'Amend the bill by inserting after section 1 the following: 
'Sec. 2. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRA TIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding to contract with the Kennebec County Sheriff's office for 2 
Deputy Sheriff positions. 
These positions will be used to expand field activities to 
address debts other than sales tax debt handled by current deputies. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Revenue Services, Bureau of 0002 
2013-14 
$0 
$0 
2014-15 
$200,000 
$200,000 
Initiative: Provides funding for a contractor-provided audit selection system that makes 
data warehouse information available in a fashion conducive to audit selection, builds 
new data elements into the audit selection process and creates a predictive audit selection 
function. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
2013-14 
$0 
SENATE AMENDMENT 
2014-15 
$450,000 
to 
SENATE AMENDMENT "A" to COMMITTEE AMENDMENT "A" to H.P. 1232, L.D. 1722 
& 
<f 
OTHER SPECIAL REVENUE FUNDS TOTAL 
$0 
$450,000 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for one Revenue Agent position to assist in the audit of estate 
and fiduciary tax returns and to review related issues associated with decedents and 
beneficiaries. 
II 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL - ALL FUNDS 
2013-14 
0.000 
$0 
$0 
$0 
2013-14 
$0 
$0 
$0 
2014-15 
1.000 
$77,637 
$7,269 
$84,906 
2014-15 
$284,906 
$450,000 
$734,906 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
The amendment provides funding to the Department of Administrative and Financial 
Services, Bureau of Revenue Services to contract with the Kennebec County Sheriffs 
office for a contractor-provided audit selection system and for one Revenue Agent 
position to aid the bureau in tax collections. 
FISCAL NOTE REQUIRED 
~S?£ 
SPONSO 
BY: 
(Senator HILL) 
COUNTY: York 
SENATE AMENDMENT 
d~ 
.JIIW 
Revised: 04116/14 
~ac;. 
LD 1722 
LR 2346(04) 
An Act To Exempt from Sales and Use Tax Sales of Publications To Be Distributed without Charge 
and Printed Materials Included in Publications 
Fiscal Note for Senate Amendment ';,4' to Committee Amendment "A" 
Sponsor: Sen. Hill of York 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Other Special Revenue Funds 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
$0 
$0 
$0 
$0 
$0 
FY 2014-15 
($3,112,594) 
$284,906 
$450,000 
$3,397,500 
$602,500 
Projections 
FY 2015-16 
($3,531,072) 
$293,928 
$0 
$3,825,000 
$175,000 
Projections 
FY 2016-17 
($3,521,625) 
$303,375 
$0 
$3,825,000 
$175,000 
The amendment adds a General Fund appropriation to the Department of Administrative and Financial Services of 
$284,906 in fiscal year 2014-15 to contract with the Kennebec County Sheriffs Office for 2 Deputy Sheriff positions 
and to add one Revenue Agent position. These positions will be used to expand field activities to address debts other 
than sales tax debt handled by current deputies and to assist in the audit of estate and fiduciary tax returns and to 
review related issues associated with decedents and beneficiaries. It also includes a one-time Other Special Revenue 
Funds allocation to the Department of Administrative and Financial Services of $450,000 in fiscal year 2014-15 for a 
contractor-provided audit selection system which makes data warehouse information available in a fashion conducive 
to audit selection, builds new data elements into the audit selection process and creates a predictive audit selection 
function. The net effect is a General Fund savings of $3,112,594 in Fiscal year 2014-15 as compared to the 
committee amendment. 
LR2346(04) - Fiscal Note - Page 1 of 1