LD 2073
pg. 11
Page 10 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 12 of 63
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LR 3203
Item 1

 
C. Is required to be labeled as a dietary supplement,
identifiable by the "Supplemental Facts" box found on the
label as required pursuant to 21 Code of Federal
Regulations, Section 101.36.

 
2-G. Direct mail. "Direct mail" means printed material
delivered or distributed by United States mail or other delivery
service to a mass audience or to addressees on a mailing list
provided by the purchaser or at the direction of the purchaser
when the cost of the items is not billed directly to the
recipients. "Direct mail" includes tangible personal property
supplied directly or indirectly by the purchaser to the direct
mail seller for inclusion in the package containing the printed
material. "Direct mail" does not include multiple items of
printed material delivered to a single address.

 
2-H. Drug. "Drug" means a compound, substance or preparation,
and any component of a compound, substance or preparation, other
than food and food ingredients, dietary supplements or alcoholic
beverages, that is:

 
A. Recognized in the official United States Pharmacopoeia,
official Homeopathic Pharmacopoeia of the United States or
official United States Pharmacopoeia and National Formulary,
or a supplement to any of them;

 
B. Intended for use in the diagnosis, cure, mitigation,
treatment or prevention of disease; or

 
C. Intended to affect the structure or any function of the
body.

 
2-I. Electronic. "Electronic" means relating to technology
with electrical, digital, magnetic, wireless, optical,
electromagnetic or similar capabilities.

 
3. Farm tractor. "Farm tractor" means any self-propelled
vehicle designed and used primarily as a farm implement for
drawing plows, mowing machines and other implements of husbandry.

 
3-B. Grocery staples. "Grocery staples" means food products
ordinarily consumed for human nourishment.

 
"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,


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