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 official source material does not provide details about the purpose or impact of the bill beyond its distribution requirements.

How Meal Taxes Are Shared with Cities

This law changes how extra tax money from meals sold by restaurants, caterers, and grocery stores is shared with cities.

What This Bill Does

• Changes a rule about where extra tax money from meals sold by eating establishments, caterers, or grocery stores goes.
• Requires the one percent additional sales and use tax on meals to be distributed to the city where the meal was bought.

Who It Names or Affects

• Restaurants and other businesses that sell prepared foods or groceries with meals.
• Cities where these businesses are located.

Terms To Know

Sales tax

Money added to the price of goods when they are sold, collected by sellers and given to the government.

Use tax

A tax paid directly to the state for items bought without paying sales tax or from out-of-state sellers.

Limits and Unknowns

• The bill does not specify how cities will use this extra money.
• It is unclear if there are any limits on how much of the meal tax can be shared with cities.

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. 1010 1 of 1

General Assembly Proposed Bill No. 187
February Session, 2026 LCO No. 1010

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SLAP, 5th 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.