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 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 and use taxes imposed on meals sold by eating establishments like restaurants.
• Eliminates the same extra tax for catered meals.
• Gets rid of the added 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 this additional one percent tax.
• Businesses that sell meals like restaurants, caterers, and grocery stores will no longer have to collect this extra tax.

Terms To Know

Sales Tax

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

Use Tax

A tax that people have to pay if they buy something without paying sales tax and then use it in their home state.

Limits and Unknowns

• The bill does not specify when the new rule will start.
• It only removes an extra 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 eating establishments, caterers or grocery stores.

Current Bill Text

LCO No. 764 1 of 1

General Assembly Proposed Bill No. 5104
February Session, 2026 LCO No. 764

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. WEIR, 55th 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.