130th MAINE LEGISLATURE
FIRST REGULAR SESSION-2021
Legislative Document No. 140
H.P. 96 House of Representatives, January 21, 2021
An Act To Assist Certain Businesses in the State That Sell Prepared
Food or Alcohol
Received by the Clerk of the House on January 19, 2021. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative DILLINGHAM of Oxford.
Cosponsored by Representative: MORRIS of Turner.
Printed on recycled paper
 1 Be it enacted by the People of the State of Maine as follows:
2 Sec. 1. 36 MRSA §1820 is enacted to read:
3 §1820. Tax retained for sales of prepared food and liquor sold on premises
4 Notwithstanding any other provision of this Part to the contrary, for sales, including
5 so-called sales-to-go, of prepared food and liquor subject to a tax at 8% under section 1811,
6 subsection 1, paragraph D, subparagraphs (1) and (2), beginning January 1, 2022, a retailer
7 may retain 1/8 of the revenue collected pursuant to those subparagraphs to cover
8 administrative expenses and pay over to the State Tax Assessor the remaining 7/8 in the
9 manner provided in chapter 219.
10 SUMMARY
11 This bill permits retailers selling prepared food or liquor sold by establishments
12 licensed for on-premises sales to retain 1/8 of the sales tax collected on those sales to cover
13 administrative expenses.
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