AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.

Plain English Breakdown

Checked against official source text during the last sync.

Removing Sales Tax on Meals

This act removes an extra 1% tax that was charged when people buy meals from restaurants, caterers, and grocery stores.

What This Bill Does

• Eliminates the additional one percent sales and use taxes imposed on meals sold by eating establishments like restaurants.
• Removes the same extra tax for catered events or food services provided by caterers.
• Also eliminates this extra tax for meals bought at grocery stores.

Who It Names or Affects

• People who buy meals from restaurants, caterers, and grocery stores will no longer pay an additional one percent sales and use tax on those meals.

Terms To Know

Sales Tax

A tax that is added to the price of goods or services when they are sold.

Use Tax

A tax similar to sales tax, but it applies when someone buys something outside their state and uses it in their home state without paying local sales tax.

Limits and Unknowns

• The bill does not specify how the loss of revenue from this tax will be compensated.
• It is unclear if there are any exceptions or specific types of meals that might still be taxed differently.

Official Summary Text

To eliminate the additional one per cent sales and use taxes imposed on meals sold by eating establishments, caterers or grocery stores.

Current Bill Text

LCO No. 62 1 of 1

General Assembly Proposed Bill No. 5020
February Session, 2026 LCO No. 62

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BUCHSBAUM, 69th Dist.

AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON
MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR
GROCERY STORE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to eliminate the 1
additional one per cent sales and use taxes imposed on meals sold by 2
eating establishments, caterers or grocery stores. 3
Statement of Purpose:
To eliminate the additional one per cent sales and use taxes imposed on
meals sold by eating establishments, caterers or grocery stores.