| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1811, first ¶, as amended by PL 1993, c. 701, §6 and | | affected by §10, is further amended to read: |
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| | | A tax is imposed on the value of all tangible personal | | property and taxable services sold at retail in this State. The | | rate of tax is 7% on the value of liquor sold in licensed | | establishments as defined in Title 28-A, section 2, subsection | 15, in accordance with Title 28-A, chapter 43; 7% on the value of | rental of living quarters in any hotel, rooming house, tourist or | trailer camp; | than one year of an automobile; 7% on the value of prepared food | sold in establishments that are licensed for on-premises | consumption of liquor pursuant to Title 28-A, chapter 43;6% | | 5.5% on the value of all other tangible personal property and | | taxable services. Value is measured by the sale price, except as | | otherwise provided. |
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| | | Sec. 2. Effective date. This Act takes effect July 1, 2000. |
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| | | This bill reduces the sales tax on meals and lodging to 5.5%, | | making the tax the same as that for most other sales of property | | and taxable services. |
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