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

Plain English Breakdown

Checked against official source text during the last sync.

Removing Extra Meal Taxes in Large Municipalities

This bill eliminates an extra 1% sales and use tax on meals sold by eating establishments, caterers, or grocery stores located in municipalities with more than 100,000 people.

What This Bill Does

• Eliminates the additional one percent sales and use taxes on meals in certain large municipalities.
• Amends Chapter 219 of the general statutes to remove this specific tax.

Who It Names or Affects

• Eating establishments located in municipalities with more than 100,000 people
• Caterers operating in municipalities with more than 100,000 people
• Grocery stores selling meals in municipalities with more than 100,000 people

Terms To Know

Sales and use tax

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

Municipality

A city, town, or other local government area.

Limits and Unknowns

• The official text does not state an effective date for when the tax removal begins.
• The bill only applies to municipalities with a population greater than one hundred thousand.

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 that are located in municipalities with a population of more than one hundred thousand.

Current Bill Text

LCO No. 956 1 of 1

General Assembly Proposed Bill No. 5138
February Session, 2026 LCO No. 956

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. DILLON, 92nd Dist.

AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON
MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR
GROCERY STORE LOCATED IN CERTAIN MUNICIPALITIES.
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 that are located in 3
municipalities with a population of more than one hundred thousand. 4
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 that are
located in municipalities with a population of more than one hundred
thousand.