An Act To Exempt Certain Meals Provided to Food Service Employees from the Sales and Use Tax
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§6, ¶E, as amended by PL 2007, c. 529, §2, is further amended to read:
E. Served by colleges to employees of the college when the meals are purchased with debit cards issued by the colleges; and
Sec. 2. 36 MRSA §1760, sub-§6, ¶F, as amended by PL 2009, c. 211, Pt. B, §30, is further amended to read:
F. Served by youth camps licensed by the Department of Health and Human Services and defined in Title 22, section 2491, subsection 16 . ; and
Sec. 3. 36 MRSA §1760, sub-§6, ¶G is enacted to read:
G. Provided to an employee of an eating establishment, as defined in Title 22, section 2491, subsection 7, during the hours that the employee is working, up to a maximum cost to the employer of $2.50 per day.
Sec. 4. Effective date. This Act takes effect October 1, 2011.
summary
This bill exempts from the sales and use tax meals provided to an employee of an eating establishment while that employee is working, up to a maximum cost to the employer of $2.50 per day.