AN ACT CONCERNING THE SALES AND USE TAXES RATE.

Plain English Breakdown

Checked against official source text during the last sync.

Lowering Sales and Use Taxes

This act reduces the sales and use tax rate to six percent and removes an extra one percent tax on meals from restaurants, caterers, and grocery stores.

What This Bill Does

• Reduces the overall sales and use tax rate to six percent.
• Removes a one percent additional tax on meals sold by eating places like restaurants and cafes.
• Eliminates the same extra one percent tax for meals from caterers and grocery stores.

Who It Names or Affects

• People who buy things with sales tax.
• Restaurants, caterers, and grocery stores that sell meals.

Terms To Know

Sales Tax

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

Use Tax

A tax on using, storing, or consuming items that were not taxed at purchase.

Limits and Unknowns

• The bill does not specify how the reduction in revenue will be compensated.
• It is unclear if there are any exceptions to the meal tax elimination for specific types of meals or services.

Official Summary Text

To (1) decrease the sales and use taxes rate to six per cent, and (2) 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. 206 1 of 1

General Assembly Proposed Bill No. 60
February Session, 2026 LCO No. 206

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. GORDON, 35th Dist.

AN ACT CONCERNING THE SALES AND USE TAXES RATE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to (1) decrease 1
the sales and use taxes rate to six per cent, and (2) eliminate the 2
additional one per cent sales and use taxes imposed on meals sold by 3
eating establishments, caterers or grocery stores. 4
Statement of Purpose:
To (1) decrease the sales and use taxes rate to six per cent, and (2)
eliminate the additional one per cent sales and use taxes imposed on
meals sold by eating establishments, caterers or grocery stores.