Sec. 1. 36 MRSA §1752, sub-§8-A, as enacted by PL 1991, c. 591, Pt. WW, §2 and affected by §4, is amended to read:

8-A. Prepared food. "Prepared food" means meals served on or off the premises of the retailer; drinks or food furnished, prepared or served for consumption at tables, chairs or counters or from trays, glasses, dishes or other tableware provided by the retailer; food that is ordinarily sold by the retailer for immediate consumption on or near the location of the retailer, even though the products are sold on a take-out or to-go order and are actually packaged or wrapped and taken from the premises; food that is sold from a retail location from which food is ordinarily sold for consumption without further preparation or storage; heated food or drinks; and sandwiches.

SUMMARY

This bill repeals a provision of the sales tax law that imposes the sales tax on all food that is sold from a retail location from which food is ordinarily sold for consumption without further preparation or storage.