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HB05136 • 2026

AN ACT DEDICATING THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO CERTAIN PURPOSES.

AN ACT DEDICATING THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO CERTAIN PURPOSES.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rep. Aundre Bumgardner, 41st Dist.
Last action
2026-02-10
Official status
Referred to Joint Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

The bill summary and digest do not provide specific details on the distribution amounts to municipalities or the Tourism Fund.

Dedicating Meal Tax Revenue

This act requires that an additional one percent tax on meals sold by restaurants, caterers, or grocery stores be used for specific purposes.

What This Bill Does

  • Adds a new rule to say that the additional one percent sales and use taxes imposed on meals must go to certain uses.
  • Distributes the meal tax revenue back to the municipalities where it was collected.
  • Deposits some of the meal tax revenue into the Tourism Fund.

Who It Names or Affects

  • Restaurants, caterers, and grocery stores that sell meals.
  • Municipalities in Connecticut.
  • The Tourism Fund.

Terms To Know

Tourism Fund
A special fund used to support tourism activities in the state.

Limits and Unknowns

  • Does not specify how much of the meal tax revenue goes to each municipality or the Tourism Fund.
  • The bill has passed both chambers but needs further action before becoming law.

Bill History

  1. 2026-02-10 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To provide that the additional one per cent sales and use taxes imposed on meals sold by an eating establishment, caterer or grocery store be dedicated to (1) distribution to the municipalities in which the revenue was generated, and (2) deposit in the Tourism Fund.

Current Bill Text

Read the full stored bill text
LCO No. 998 1 of 1

General Assembly Proposed Bill No. 5136
February Session, 2026 LCO No. 998

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BUMGARDNER, 41st Dist.

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

That chapter 219 of the general statutes be amended to provide that 1
the additional one per cent sales and use taxes imposed on meals sold 2
by an eating establishment, caterer or grocery store be dedicated to (1) 3
distribution to municipalities in which the revenue was generated, and 4
(2) deposit in the Tourism Fund, established under section 10 -395b of 5
the general statutes. 6
Statement of Purpose:
To provide that the additional one per cent sales and use taxes imposed
on meals sold by an eating establishment, caterer or grocery store be
dedicated to (1) distribution to the municipalities in which the revenue
was generated, and (2) deposit in the Tourism Fund.