Fiscal Note

SB0037 - Sales and Use Tax - Dental Prostheses

State Impact:
Enactment of this bill will reduce the General Fund by approximately $2,435,000 in FY 2008 and by $2,508,000 in FY 2009.

Funding SourceFY 2007
Approp.
FY 2008
Approp.
FY 2009
Approp.
FY 2007
Revenue
FY 2008
Revenue
FY 2009
Revenue
General Fund$0$0$0$0($2,435,000)($2,508,000)
   Total
$0

$0

$0

$0

($2,435,000)

($2,508,000)

Individual, Business and/or Local Impact:
Local entitites could experience revenue reductions of approximately $898,000. Individuals purchasing dental prosthesis should experience a reduction in its overall cost equal to the sales tax rate.

1/16/2007, 5:38:39 PM, Lead Analyst: Wilko, A.Office of the Legislative Fiscal Analyst