AN ACT ELIMINATING THE ADDITIONAL ONE PER CENT SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.

Plain English Breakdown

The official source material does not provide specific details about the effective date of the bill.

Removing a One Percent Tax on Meal Sales

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

What This Bill Does

• Removes the additional one percent sales tax on meals sold by eating establishments like restaurants.
• Eliminates the same one percent use tax for catered meals and those bought at grocery stores.

Who It Names or Affects

• People who buy meals from restaurants, caterers, or grocery stores will pay less in taxes on their purchases.
• Businesses that sell meals like restaurants, caterers, and grocery stores will not have to collect the additional one percent tax.

Terms To Know

Sales Tax

A tax charged by a business when selling goods or services to customers.

Use Tax

A tax that people must pay if they buy something from another state and use it in their home state, where the item would normally be taxed.

Limits and Unknowns

• The bill does not specify when this change will take effect.
• It only removes an additional one percent tax; other taxes on meals may still apply.

Official Summary Text

To eliminate the additional one per cent sales and use taxes imposed on meals sold by an eating establishment, caterer or grocery store.

Current Bill Text

LCO No. 377 1 of 1

General Assembly Proposed Bill No. 5056
February Session, 2026 LCO No. 377

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BRONKO, 70th Dist.

AN ACT ELIMINATING THE ADDITIONAL ONE PER CENT 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 an 2
eating establishment, caterer or grocery store. 3
Statement of Purpose:
To eliminate the additional one per cent sales and use taxes imposed on
meals sold by an eating establishment, caterer or grocery store.