Resolve, To Require the Department of Health and Human Services To Request a Waiver To Prohibit the Use of Food Supplement Benefits for the Purchase of Taxable Food Items
Maine Legislature, Session 127, LD 0526
Committee: Health and Human Services
Sponsors: KATZ, HICKMAN, COLLINS, LANGLEY, SAVIELLO, FREDETTE, MAKER, TIMBERLAKE

Legislative Document 
No. 526 
S.P. 195 
In Senate, February 26, 2015 
Resolve, To Require the Department of Health and Human Services 
To Request a Waiver To Prohibit the Use of Food Supplement 
Benefits for the Purchase of Taxable Food Items 
(EMERGENCY) 
Reference to the Committee on Health and Human Services suggested and ordered printed. 
HEATHER J.R. PRIEST 
Secretary of the Senate 
Presented by Senator KATZ of Kennebec. 
Cosponsored by Representative HICKMAN of Winthrop and 
Senators: COLLINS of York, LANGLEY of Hancock, SAVIELLO of Franklin, 
Representatives: FREDETTE of Newport, MAKER of Calais, McCABE of Skowhegan, 
TIMBERLAKE of Turner. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, the intent of the federal Supplemental Nutrition Assistance Program, or 
SNAP, is to provide recipients with the means to purchase food; and 
Whereas, under the program as administered by the State in accordance with the 
requirements established by the United States Department of Agriculture, the use of 
benefits to purchase all foods, including those with little to no nutritional value, is 
permitted; and 
Whereas, the purchase of unhealthy products is antithetical to the purpose of the 
program; and  
Whereas, the State may prohibit the purchase of foods with little to no nutritional 
value, which are generally taxable under state law, only through obtaining a waiver from 
the United States Department of Agriculture, a process that may be time-consuming; and 
Whereas, the process should be started quickly so that the ban on the use of SNAP 
benefits for the purchase of foods with little to no nutritional value may take place as 
soon as possible; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, be it 
Sec. 1.  Waiver to prohibit use of benefits for taxable food.  Resolved:  
That the Department of Health and Human Services shall request a waiver from the 
United States Department of Agriculture to permit the State to prohibit the use of benefits 
under the federal Supplemental Nutrition Assistance Program for the purchase of food 
items that are otherwise subject to the state sales tax and for bulk purchases of grocery 
staples that, if purchased in smaller quantities, would be considered prepared food and 
therefore would be subject to the state sales tax.  The department shall request the waiver 
no later than October 1, 2015; and be it further 
Sec. 2.  Rulemaking; notice.  Resolved: That, within 60 days of the granting of 
the waiver by the United States Department of Agriculture under section 1, the 
Department of Health and Human Services shall amend its rules to prohibit the use of 
federal Supplemental Nutrition Assistance Program benefits for the purchase of food 
items that are subject to the state sales tax and for bulk purchases of grocery staples that, 
if purchased in smaller quantities, would be considered prepared food and therefore 
would be subject to the state sales tax. The department shall inform retailers in the State 
participating in the statewide food supplement program pursuant to the Maine Revised 
Statutes, Title 22, section 3104 of the rule change. Rules adopted pursuant to this section 
are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This resolve requires the Department of Health and Human Services to request a 
waiver from the United States Department of Agriculture to allow Maine to prohibit the 
use of federal Supplemental Nutrition Assistance Program benefits for the purchase of 
certain food items.