ME LD1954

Expands Maine's sales tax exemption for grocery staples sold in grocery stores to include prepared foods (sandwiches, salads), supplemental meal items (chips, pretzels, cheese sticks, dips), fruit and granola bars, nuts and seeds, and meat sticks

Defines "grocery store" as a store primarily engaged in retail sale of canned food, dry goods, fresh produce, meats, fish, and poultry, including convenience stores but excluding separately owned eating establishments within grocery stores

Maintains sales tax on liquor, water, medicine, dietary substitutes, candy and confections, desserts and bakery items, and cannabis products regardless of where sold

Takes effect January 1, 2026