Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read:

84.__Certain sales by auxiliary organization of American Legion.__Sales of meals and related items and services by an auxiliary organization of the American Legion in connection with a fund-raising event if the meals and related items and services are provided in a room that is separate from the lounge facilities, if any, of the American Legion and patrons are prohibited from taking alcoholic beverages from the lounge facilities to the separate room where the meals and related items and services are provided.

SUMMARY

This bill proposes a sales tax exemption for sales of meals and related items and services by an American Legion auxiliary organization in connection with a fund-raising event if the sales are made in a room that is separate from a lounge and patrons are prohibited from taking alcoholic beverages from the lounge to the separate room.