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

The official source material does not provide information on the effective date of this act.

Removing Meal Taxes for Large Cities

This act removes an additional 1% sales and use tax on meals sold by restaurants, caterers, or grocery stores in cities with over 100,000 people.

What This Bill Does

• Removes a 1% additional sales tax on meals from eating places like restaurants.
• Eliminates the same extra 1% use tax for catered events and groceries sold by stores.
• Applies only to cities with more than 100,000 residents.

Who It Names or Affects

• People who buy meals from restaurants in large cities.
• Businesses that cater events or sell food items from grocery stores in big cities.

Terms To Know

Sales tax

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

Use tax

A tax that must be paid by individuals who use or consume items in a state without paying sales tax on them.

Limits and Unknowns

• The bill does not specify what happens to the lost revenue from these taxes.
• It only affects cities with populations over 100,000 and does not cover smaller towns or rural areas.

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.