123rd MAINE LEGISLATURE
		LD 1823		LR 2565(01)
	An Act To Exempt Certain Meals Provided to Food Service Employees from the Sales and Use Tax
	Fiscal Note for Original Bill
	Sponsor: Rep. Berry of Bowdoinham
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			2007-08	2008-09	Projections 2009-10	Projections 2010-11
Net Cost (Savings)
	General Fund		$761,481	$1,222,920	$1,251,360	$1,265,580
Revenue
	General Fund		($761,481)	($1,222,920)	($1,251,360)	($1,265,580)
	Other Special Revenue Funds		($41,769)	($67,080)	($68,640)	($69,420)
Fiscal Detail and Notes
	Exempting from the sales tax  meals provided to certain employees will reduce General Fund revenue by an estimated $761,481 in fiscal year 2007-08 and $1,222,920 in fiscal year 2008-09.