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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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SB00102 • 2026

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

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

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Sen. Martin M. Looney, 11th Dist.
Last action
2026-02-20
Official status
Public Hearing 02/27
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on how the distribution will be implemented or if there are specific requirements for the state's role in sending the taxes to municipalities.

Distributing Meal Tax Revenue

This act changes how one percent of sales and use taxes on meals from restaurants, caterers, and grocery stores are shared with local towns.

What This Bill Does

  • Changes the law to give one percent of meal tax revenue back to the town where the meal was sold.

Who It Names or Affects

  • Local municipalities will receive additional tax revenue from meal sales within their borders.
  • Restaurants, caterers, and grocery stores selling meals are required to pay this new distribution of taxes.

Terms To Know

Eating establishment
A place where people can buy food to eat on the premises or take away.
Caterer
Someone who prepares and serves meals at events outside of a regular restaurant setting.

Limits and Unknowns

  • The bill does not specify how towns will use this additional revenue.
  • It is unclear if there are any limits on the amount of tax that can be distributed to municipalities.

Bill History

  1. 2026-02-20 Connecticut General Assembly

    Public Hearing 02/27

  2. 2026-02-18 FIN

    Reserved for Subject Matter Public Hearing

  3. 2026-02-09 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

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

Read the full stored 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.