Sec. TTTT-1. 36 MRSA §1752, sub-§8-A, as enacted by PL 1991, c. 591, Pt. WW, §2 and affected by §4, is repealed and the following enacted in its place:
8-A. Prepared food. "Prepared food" means:
A. Meals served on or off the premises of the retailer;
B. Food and drinks that are prepared by the retailer and ready for consumption without further preparation; and
C. All food and drinks sold from an establishment whose sales of food and drinks that are prepared by the retailer account for more than 75% of the establishment's gross receipts.
"Prepared food" does not include bulk sales of grocery staples.
Sec. TTTT-2. 36 MRSA §1811, first ¶, as amended by PL 1999, c. 401, Pt. X, §1 and affected by §5, is further amended to read:
A tax is imposed on the value of all tangible personal property and taxable services sold at retail in this State. The rate of tax is 7% on the value of liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, chapter 43; 7% on the value of rental of living quarters in any hotel, rooming house, or tourist or trailer camp; 10% on the value of rental for a period of less than one year of an automobile; 7% on the value of prepared food sold in establishments that are licensed for on-premises consumption of liquor pursuant to Title 28-A, chapter 43; and 5% on the value of all other tangible personal property and taxable services. Value is measured by the sale price, except as otherwise provided.
Sec. TTTT-3. Application. Those sections of this Part that repeal and replace the Maine Revised Statutes, Title 36, section 1752, subsection 8-A and amend Title 36, section 1811 apply to sales occurring on or after October 1, 2001.
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