123rd MAINE LEGISLATURE
		LD 1823		LR 2565(02)
	An Act To Exempt Certain Meals Provided to Food Service Employees from the Sales and Use Tax
	Fiscal Note for Bill as Amended by Committee Amendment "     "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			2007-08	2008-09	Projections 2009-10	Projections 2010-11
Net Cost (Savings)
	General Fund		$761,481	$1,222,920	$1,251,360	$1,265,580
Revenue
	General Fund		($761,481)	($1,222,920)	($1,251,360)	($1,265,580)
	Other Special Revenue Funds		($41,769)	($67,080)	($68,640)	($69,420)
Fiscal Detail and Notes
	Exempting from the sales tax  meals provided to certain employees will reduce General Fund revenue by an estimated $761,481 in fiscal year 2007-08 and $1,222,920 in fiscal year 2008-09.