130th MAINE LEGISLATURE
		LD 140		LR 320(01)
	An Act To Assist Certain Businesses in the State That Sell Prepared Food or Alcohol
	Preliminary Fiscal Impact Statement for Original Bill
	Sponsor: Rep. Dillingham of Oxford
	Committee: Taxation
	Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
			FY 2021-22	FY 2022-23	Projections  FY 2023-24	Projections  FY 2024-25
Net Cost (Savings)
	General Fund		$11,371,500	$33,449,750	$35,411,250	$36,475,250
Appropriations/Allocations
	General Fund		$0	$5,000	$0	$0
Revenue
	General Fund		($11,371,500)	($33,444,750)	($35,411,250)	($36,475,250)
	Other Special Revenue Funds		($598,500)	($1,760,250)	($1,863,750)	($1,919,750)
Fiscal Detail and Notes
	This bill proposes to permit retail sellers to retain 1/8 of the sales tax collected on prepared food and liquor and would result in a reduction in General Fund and Local Government Fund revenue of $11,371,500 and $598,500, respectively, in fiscal year 2021-22 and $33,444,750 and $1,760,250, respectively, in fiscal year 2022-23.
	The Department of Administrative and Financial Services would require a one time General Fund appropriation of $5,000 in fiscal year 2022-23 for programming costs.