| | | Be it enacted by the People of the State of Maine as follows: |
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| | | 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: |
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| | | 3-B. Grocery staples. "Grocery staples" means food products, | | including, but not limited to, pure maple syrup, ordinarily | | consumed for human nourishment. |
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| | | "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. |
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| | | This bill clarifies that pure maple syrup is a grocery staple | | and thus exempt from sales tax. |
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