| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1752, sub-§3-B, as amended by PL 1999, c. 698, §1 and | | affected by §3, is further amended to read: |
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| | | 3-B. Grocery staples. "Grocery staples" means food products | | ordinarily consumed for human nourishment. |
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| | | "Grocery staples" does not include spirituous, malt or vinous | | liquors; soft drinks, iced tea, sodas or beverages such as are | | ordinarily dispensed at bars or soda fountains or in connection | | with bars or soda fountains; medicines, tonics, vitamins and | | preparations in liquid, powdered, granular, tablet, capsule, | | lozenge or pill form, sold as dietary supplements or adjuncts, | except when sold on the prescription of a physician; water, | including | | substitutes; candy and confections; and prepared food. |
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| | | Sec. 2. 36 MRSA §1760, sub-§3, as amended by PL 1991, c. 824, Pt. A, | | §73, is further amended to read: |
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| | | 3. Grocery staples. Sales of grocery staples, including | | sales of bottled water. For purposes of this subsection, "water" | | means noncarbonated, nonflavored water. |
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| | | This bill exempts from the sales tax sales of bottled plain | | water. |
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