Connecticut House Bill HB05085

Connecticut 2026 Regular Session

• Introduced: 2/9/26
• Refer: 2/9/26

Caption

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

Summary

HB05085 would amend chapter 219 of the Connecticut General Statutes to eliminate the additional 1% sales and use tax currently imposed on meals sold by eating establishments, caterers, and grocery stores. In practical terms, the bill would reduce the tax rate applied to prepared meals and similar food sales by removing this surcharge. The proposal is narrowly focused on meal sales tax and does not appear to change the underlying sales tax structure beyond repealing the extra 1% charge. If enacted, it would affect restaurants, caterers, grocery stores that sell meals, and consumers purchasing taxable meals, while also reducing state tax revenue collected from those transactions.

Impact

The bill would amend chapter 219 of the general statutes by repealing the additional one percentage point sales and use tax on meals sold by eating establishments, caterers, and grocery stores. This would lower the tax burden on qualifying meal purchases and require the state to adjust its tax collection and administration accordingly. The principal affected parties would be food service businesses and consumers, with the state experiencing a corresponding reduction in sales tax revenue.

Sentiment

No committee transcript or vote record is available, so there is no direct evidence of debate or support/opposition in the materials provided. Based on the bill text alone, the measure appears to be a tax-relief proposal aimed at reducing costs for meal purchasers and food sellers. The referral to the Finance, Revenue and Bonding Committee suggests it is being considered primarily as a revenue policy change.

Contention

The main point of contention would likely be the fiscal impact: supporters may favor the tax cut as relief for consumers and the food industry, while opponents may object to the loss of state revenue or question whether the tax reduction should be targeted to meals rather than broader tax relief. Another possible issue is the scope of the affected transactions, since the bill applies to meals sold by eating establishments, caterers, and grocery stores, which may raise questions about fairness and consistency across food sales categories.