LD 1451
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LD 1451 Title Page An Act to Remove the Tax on Food, Nonalcoholic Beverages and Medicine Page 2 of 2
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LR 2325
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §1752, sub-§3-B, as amended by PL 1999, c. 698, §1 and
affected by §3, is further amended to read:

 
3-B. Grocery staples. "Grocery staples" means food products
ordinarily consumed for human nourishment.

 
"Grocery staples" does not include spirituous, malt or vinous
liquors; soft drinks, iced tea, sodas or beverages such as are
ordinarily dispensed at bars or soda fountains or in connection
with bars or soda fountains; medicines, tonics, vitamins and
preparations in liquid, powdered, granular, tablet, capsule,
lozenge or pill form, sold as dietary supplements or adjuncts,
except when sold on the prescription of a physician; water,
including mineral bottled and carbonated waters and ice; dietary
substitutes; candy and confections; and prepared food.

 
Sec. 2. 36 MRSA §1752, sub-§5-A, as enacted by PL 1981, c. 163, §1, is
amended to read:

 
5-A. Internal human consumption. "Products for internal human
consumption" mean means edible products sold for human nutrition
or refreshment and containers or instruments provided
simultaneously for the consumption of these products. It does not
include spirituous, malt or vinous liquors, medicines, tonics,
vitamins, dietary supplements or cigarettes.

 
Sec. 3. 36 MRSA §1760, sub-§5 is repealed.

 
Sec. 4. 36 MRSA §1760, sub-§6, as amended by PL 1999, c. 502, §§1 to
3, is repealed.

 
Sec. 5. 36 MRSA §1760, sub-§34, as repealed and replaced by PL 1981,
c. 163, §4, is amended to read:

 
34. Coin-operated vending machines. Sales of products for
internal human consumption when sold through coin-operated
vending machines by a person more than 50% of whose gross
receipts from the retail sale of tangible personal property are
derived from sales through vending machines.

 
Sec. 6. 36 MRSA §1760, sub-§75, as enacted by PL 1989, c. 871, §15, is
amended to read:

 
75. Certain lodging. Meals or lodging Lodging provided to
employees at their place of employment when the value of those
meals or that lodging is allowed as a credit toward the wages of
those employees.


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