Maine Revenue Services has issued an informational bulletin addressing the taxability of certain items and services associated with summer camps. The bulletin states that meals served at camps are taxable. If the price of meals is separately-stated, the charge is taxable at 7%. If not separately-stated, however, tax should be charged on a reasonable price (including indirect costs). In lieu of maintaining a separate accounting for indirect costs, the camp may elect to estimate indirect costs at 15% of food cost. Retail sales made at camp stores are taxable at 5%. Purchases made by a camp for its use are also taxable. Charges for living quarters do not fall within the definitions of a hotel, rooming house or trailer camp, so they are not subject to tax. (Sales and Use Instructional Bulletin 33, Maine Revenue Services, amended December 20, 2006)