LD1077

Exempts drinking water from sales and use tax in Maine by including it in the definition of "grocery staples.

The bill repeals the exclusion of water from the definition of "grocery staples" for sales and use tax exemption purposes. It amends the definition to include drinking water in containers or packages intended for human consumption. This change ensures that such drinking water is now considered a grocery staple, thereby exempting it from sales and use tax.