An Act to Lower Household Costs by Expanding the Sales Tax
Maine Legislature, Session 132, LD 1954
Committee: Taxation
Sponsors: DAUGHTRY, FAULKINGHAM
Amends: 36 MRSA §1752

Legislative Document
No. 1954
S.P. 762
In Senate, May 7, 2025
An Act to Lower Household Costs by Expanding the Sales Tax 
Exemption for Certain Grocery Staples Sold in Grocery Stores
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by President DAUGHTRY of Cumberland.
Cosponsored by Representative FAULKINGHAM of Winter Harbor and
Senators: CURRY of Waldo, MARTIN of Oxford, NANGLE of Cumberland, Representatives: 
DEBRITO of Waterville, HENDERSON of Rumford, HYMES of Waldo, LEE of Auburn, 
SKOLD of Portland.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1752, sub-§3-B, as amended by PL 2019, c. 231, Pt. A, §§5 
and 6 and amended by PL 2021, c. 669, §5, is repealed.
Sec. 2.  36 MRSA §1752, sub-§3-F is enacted to read:
3-F.  Grocery staples.  "Grocery staples" means food products ordinarily consumed 
for human nourishment.  
A.  Except as provided in paragraph B, "grocery staples" does not include: 
(1) Spirituous, malt or vinous liquors; 
(2) Medicines, tonics, vitamins and preparations sold as dietary supplements or 
adjuncts, except when sold on the prescription of a physician; 
(3) Water, including mineral bottled and carbonated waters, and ice; 
(4) Dietary substitutes; 
(5) Candy and confections, including, but not limited to, confectionery spreads.  As 
used in this subparagraph, "candy" means a preparation of sugar, honey or other 
natural or artificial sweeteners in combination with chocolate, fruits, nuts or other 
ingredients or flavorings in the form of bars, drops or pieces; 
(6) Prepared food; 
(7) The following food and drinks ordinarily sold for consumption without further 
preparation: 
(a) Soft drinks and powdered and liquid drink mixes, except powdered milk, 
infant formula, coffee and tea; 
(b) Sandwiches and salads; 
(c) Supplemental meal items such as corn chips, potato chips, crisped 
vegetable or fruit chips, potato sticks, pork rinds, pretzels, crackers, popped 
popcorn, cheese sticks, cheese puffs and dips; 
(d) Fruit bars, granola bars, trail mix, breakfast bars, rice cakes, popcorn cakes, 
bread sticks and dried sugared fruit; 
(e) Nuts and seeds that have been processed or treated by salting, spicing, 
smoking, roasting or other means; 
(f) Desserts and bakery items, including, but not limited to, doughnuts, 
cookies, muffins, dessert breads, pastries, croissants, cakes, pies, ice cream 
cones, ice cream, ice milk, frozen confections, frozen yogurt, sherbet, ready-
to-eat pudding, gelatins and dessert sauces; and 
(g) Meat sticks, meat jerky and meat bars. 
As used in this subparagraph, "without further preparation" does not include 
combining an item with a liquid or toasting, microwaving or otherwise heating or 
thawing a product for palatability rather than for the purpose of cooking the 
product; and
(8) Notwithstanding any provision of law to the contrary, any food product 
containing any amount of cannabis or cannabis product. 
B.  When sold by a grocery store, "grocery staples" means products for internal human 
consumption but does not include the following food and drinks ordinarily sold for 
consumption without further preparation: 
(1) Soft drinks and powdered and liquid drink mixes, except powdered milk, infant 
formula, coffee and tea; 
(2) Candy and confections, including, but not limited to, confectionery spreads.  As 
used in this subparagraph, "candy" means a preparation of sugar, honey or other 
natural or artificial sweeteners in combination with chocolate, fruits, nuts or other 
ingredients or flavorings in the form of bars, drops or pieces.  "Candy" does not 
include fruit bars, granola bars, trail mix, breakfast bars, rice cakes, popcorn cakes, 
bread sticks and dried sugared fruit; 
(3) Desserts and bakery items, including, but not limited to, doughnuts, cookies, 
muffins, dessert breads, pastries, croissants, cakes, pies, ice cream cones, ice 
cream, ice milk, frozen confections, frozen yogurt, sherbet, ready-to-eat pudding, 
gelatins and dessert sauces; and 
(4) Notwithstanding any provision of law to the contrary, any food product 
containing any amount of cannabis or cannabis product. 
As used in this paragraph, "grocery store" means a store primarily engaged in the retail 
sale of canned food, dry goods, fresh fruits and vegetables, fresh meats, fish and 
poultry.  "Grocery store" includes a convenience store, but does not include a separately 
owned eating establishment located within a grocery store.
"Grocery staples" includes items such as bread and bread products, jam, jelly, pickles, 
honey, condiments, maple syrup, spaghetti sauce or salad dressing when packaged as a 
separate item for retail sale or when packaged as a bundled product that contains taxable 
and exempt items. 
Sec. 3.  Effective date. This Act takes effect January 1, 2026.
SUMMARY
This bill exempts from the sales tax, when sold in a grocery store, items for 
nourishment or products for internal human consumption such as prepared foods, including 
sandwiches and salads; supplemental meal items, such as pretzels, cheese sticks and dips; 
fruit bars and granola bars; nuts and seeds; and meat sticks.  Liquor, water, medicine, 
dietary substitutes, candy, dessert and bakery items and cannabis remain subject to tax, 
regardless of where sold.
"Grocery store" is defined to be a store primarily engaged in the retail sale of canned 
food, dry goods, fresh fruits and vegetables, fresh meats, fish and poultry and includes a 
convenience store, but does not include a separately owned eating establishment located 
within a grocery store.