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.

Plain English Breakdown

Checked against official source text during the last sync.

HB05136: Directing Meal Tax Revenue

This bill directs money from an additional one percent tax on meals to local towns where the sales happened and a state tourism fund.

What This Bill Does

• Amends Chapter 219 of the general statutes regarding meal taxes.
• Dedicates revenue from the additional one percent sales and use tax on meals sold by eating establishments, caterers, or grocery stores.
• Sends part of that money to municipalities where the tax was collected.
• Deposits another part of that money into the Tourism Fund.

Who It Names or Affects

• Eating establishments, caterers, and grocery stores selling taxable meals
• Municipalities in areas where meal taxes are generated
• The state Tourism Fund

Terms To Know

Sales and use tax

A fee added to the price of goods or services when they are bought.

Municipalities

Local towns, cities, or villages that receive government funding.

Tourism Fund

A specific account created by state law to hold money for tourism purposes.

Limits and Unknowns

• The bill does not specify the exact percentage or amount of tax revenue going to municipalities versus the Tourism Fund.
• No effective date is provided in the source material.

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

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.