125th MAINE LEGISLATURE
		LD 604		LR 1009(02)
	An Act To Exempt Certain Meals Provided to Food Service Employees from the Sales and Use Tax
	Fiscal Note for Bill as Amended by Committee Amendment "   "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		$298,195	$660,016	$669,797	$697,378
Revenue
	General Fund		($298,195)	($660,016)	($669,797)	($697,378)
	Federal Expenditures Fund		($15,694)	($35,483)	($36,903)	($38,379)
	Other Funds		$0	($14,164)	($31,351)	($31,815)
Fiscal Detail and Notes
	Exempting meals provided to an employee of an eating establishment from sales and use tax while working without charge or at a reduced charge and including the period within 30 minutes either before or after the beginning or end of the employee's working hours up to a maximum of $2.50 per day will reduce sales tax revenue to the General Fund, reduce revenue sharing and reduce revenue to the Tourism Marketing and Promotion Fund.