LD908 • 2025

An Act to Eliminate the Sales Tax on Prepared Foods and Support the State's Hospitality Industry

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Senator Joseph Martin
Last action: 2025-04-15
Official status: Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Eliminate the Sales Tax on Prepared Foods and Support the State's Hospitality Industry

An Act to Eliminate the Sales Tax on Prepared Foods and Support the State's Hospitality Industry Sponsor: Senator Joseph Martin Reference committee: Taxation Latest committee action: Reported Out; ONTP

What This Bill Does

An Act to Eliminate the Sales Tax on Prepared Foods and Support the State's Hospitality Industry Sponsor: Senator Joseph Martin Reference committee: Taxation Latest committee action: Reported Out; ONTP

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-04-15 Senate
Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)
2025-04-11 Committee
Reported Out; ONTP
2025-04-08 Committee
Work Session Held
2025-04-08 Committee
Voted; ONTP
2025-03-05 Committee
Referred to Committee on Taxation.
House
None

Official Summary Text

An Act to Eliminate the Sales Tax on Prepared Foods and Support the State's Hospitality Industry
Sponsor:
Senator Joseph Martin
Reference committee:
Taxation
Latest committee action:
Reported Out; ONTP

Current Bill Text

Read the full stored bill text

Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 908
S.P. 397 In Senate, March 11, 2025
An Act to Eliminate the Sales Tax on Prepared Foods and Support
the State's Hospitality Industry
Received by the Secretary of the Senate on March 5, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator MARTIN of Oxford.
Cosponsored by Senators: GUERIN of Penobscot, TIMBERLAKE of Androscoggin,
Representatives: FLYNN of Albion, HENDERSON of Rumford, JACKSON of Oxford,
RUDNICKI of Fairfield.

Page 1 - 132LR0603(01)
1Be it enacted by the People of the State of Maine as follows:
2CONCEPT DRAFT
3SUMMARY
4 This bill is a concept draft pursuant to Joint Rule 208.
5 This bill proposes to eliminate the 8% sales tax on all prepared foods, including meals
6 served in restaurants, for the purpose of boosting economic activity by making dining out
7 more affordable. The Department of Economic and Community Development would be
8 required to initiate an advertising campaign to encourage tourism in Maine and promote
9 dining establishments as tax-free, with the exception of alcoholic beverages.
10 The loss of revenue from the repeal of the sales tax on prepared foods would be offset
11 in a number of ways, including:
12 1. Broadening the items subject to sales tax and increasing the rate of the sales tax on
13 certain high-end luxury items, such as bicycles, boating gear and other recreational
14 equipment; high-end electronics, such as smartphones and laptops; and elective medical
15 procedures that are not medically necessary;
16 2. Performing an assessment of sales tax exemptions on nonessential goods and
17 services to ensure that only those exemptions that are intended to provide a fair system of
18 taxation are retained; and
19 3. Conducting a comprehensive audit of state government programs and expenditures
20 to eliminate inefficiencies and waste.
4