HP1271
LD 1823
First Regular Session - 123rd Legislature - Text: MS-Word, RTF or PDF LR 2565
Item 1
Bill Tracking Chamber Status

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, ¶D,  as amended by PL 1999, c. 502, §2, is further amended to read:

D. To residents of incorporated nonprofit church-affiliated congregate housing facilities for the elderly in which at least 75% of the units are available for leasing to eligible lower-income residents; and

Sec. 2. 36 MRSA §1760, sub-§6, ¶E,  as enacted by PL 1999, c. 502, §3, is 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. 3. 36 MRSA §1760, sub-§6, ¶F  is enacted to read:

F Provided to an employee of an eating establishment as defined in Title 22, section 2491, subsection 7 while that employee is actually working, up to a maximum cost to the employer of $6 per day.

Sec. 4. Effective date. This Act takes effect October 1, 2007.

summary

This bill exempts from the sales and use tax meals, up to a maximum cost to the employer of $6 per day, provided to an employee of an eating establishment while that employee is working.


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