130th MAINE LEGISLATURE
		LD 140		LR 320(02)
	An Act To Assist Certain Businesses in the State That Sell Prepared Food or Alcohol
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			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 bill includes a one time General Fund appropriation of $5,000 to the Department of Administrative and Financial Services in fiscal year 2022-23 for programming costs.