Bill > LD1077

This bill modifies the definition of "grocery staples" in Maine's sales and use tax law by explicitly including drinking water that is placed in a container or package and intended for human consumption. Currently, water (including mineral, bottled, and carbonated waters) is excluded from the definition of grocery staples, which means it is not exempt from sales tax. By removing the previous exclusion and adding specific language about packaged drinking water, the bill effectively ensures that bottled water will now be treated as a grocery staple and therefore exempt from sales and use tax. This change means consumers will no longer have to pay sales tax when purchasing bottled water, potentially making it slightly more affordable. The bill amends specific sections of the Maine Revised Statutes Annotated (MRSA) Title 36, which governs taxation, and follows previous amendments to this section from years 2015, 2019, and 2021.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1077&snum=132