AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.

Plain English Breakdown

The effective date is missing from the provided metadata and bill excerpt, so readers cannot know when this rule starts.

SB00102: Distributing Extra Meal Tax Revenue to Towns

This law directs that an extra one percent tax collected on meals sold by restaurants, caterers, or grocery stores be sent to the towns where those sales occurred.

What This Bill Does

• Amends state rules regarding how meal taxes are shared.
• Targets a specific additional one percent tax on meals sold by eating establishments, caterers, and grocery stores.
• Requires that this extra tax revenue be distributed to the municipalities where it was generated.

Who It Names or Affects

• Municipalities (towns) in which meal sales occur.
• Eating establishments, caterers, and grocery stores selling taxable meals.

Terms To Know

Additional one per cent tax

An extra fee of one percent added to the price of meals sold by restaurants, caterers, or grocery stores.

Municipalities

Local town governments that receive a share of the collected taxes.

Limits and Unknowns

• The official text does not state when this law will take effect.
• The total amount of money expected to be distributed is not specified in the provided text.
• It is unclear if this applies only to future sales or includes past taxes.

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 distributed to the municipalities in which the revenue was generated.

Current Bill Text

LCO No. 504 1 of 1

General Assembly Proposed Bill No. 102
February Session, 2026 LCO No. 504

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. LOONEY, 11th Dist.

AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE
TAXES IMPOSED ON MEALS SOLD BY AN EATING
ESTABLISHMENT, CATERER OR GROCERY STORE.
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 distributed to the 3
municipalities in which the revenue was generated. 4
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
distributed to the municipalities in which the revenue was generated.