The Centennial State eliminated the tax exemption for non-essential food items and packaging that can come with your food or beverage purchased at your local eatery or convenience store. Sales and purchases of nonessential food items and packaging provided with purchased food and beverage items are taxable at the state sales and use tax rate of 2.9%.
So while cups are considered essential, cup lids are not and, hence, are taxable. French fry sleeves are not taxable but expect to pay sales tax on napkins and towelettes.
After an uproar about how non-residents could buy boats and repair parts tax-free if they moved their boats out of state within 30 days of purchase and kept them out, Augusta lawmakers amended the law.
Non-residents have to pay 40% of the sales tax if they brought their boats back into the state or kept them in Maine for more than 30 days. Residents, however, remain out of luck: they must pay the full sales tax on the sticker price of the boat and repair parts.
In the 1960s Washington added a retail sales tax that would be charged at any business that offers customers the "opportunity" to dance. According to ABC News, many Washington businesses complain of arbitrary enforcement of the statute. The state legislature is considering a repeal.
Proponents of the repeal say enforcement targets medium-sized venues or taverns, and not places like sports stadiums that often host concerts where people dance. Recently, Century Ballroom in Seattle and was hit with $250,000 bill on back taxes for not adhering to the law.