125th MAINE LEGISLATURE
		LD 604		LR 1009(01)
	An Act To Exempt Certain Meals Provided to Food Service Employees from the Sales and Use Tax
	Preliminary Fiscal Impact Statement for Original Bill
	Sponsor: Sen. Trahan of Lincoln
	Committee: Taxation
	Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		$391,875	$522,500	$522,500	$522,500
Revenue
	General Fund		($391,875)	($522,500)	($522,500)	($522,500)
	Other Special Revenue Funds		($20,625)	($27,500)	($27,500)	($27,500)
Fiscal Detail and Notes
	Exempting from sales and use tax, up to a maximum cost to the employer of $2.50 per day, meals that are provided to an employee of an eating establishment while the employee is working will reduce sales tax revenue to the General Fund and reduce revenue sharing.