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HB 5548

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

2025 Regular Session Introduced by Tim Ackert and 11 co-sponsors

The bill seeks to modify how sales and use taxes apply to meals sold by eating establishments, caterers, and grocery stores.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#cateringestablishments #grocerystores #meals #restaurants #salesandusetax
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WeVote Research Nonpartisan
Bill Summary · HB 5548

Summary: HB 5548 — AN ACT CONCERNING THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE

Overview

HB 5548 is a proposed bill that would address how the sales and use tax applies to meals sold by eating establishments, caterers, and grocery stores. The text and specific provisions are not provided in the available information, but the bill’s title indicates it would modify the taxation framework for meals sold by these entities.

Purpose and Intent

  • To modify the scope, base, or administration of sales and use taxes on meals sold by three types of food providers: eating establishments, caterers, and grocery stores.
  • The underlying intent, as suggested by the title, is to change how meals are taxed—potentially affecting which meals are taxable, the applicable tax rate, exemptions, or related compliance rules.

Key Provisions (With Available Information)

  • The exact provisions, thresholds, exemptions, rate changes, definitions, and administrative rules are not included in the provided materials.
  • Given the title, possible areas of impact could include:
    • Definitions of what constitutes a taxable “meal.”
    • Tax rate application or changes to the tax base for meals sold by the specified entities.
    • Clarifications or changes to who collects and remits the tax (e.g., the seller vs. other parties).
    • Interaction with existing exemptions, credits, or special considerations for prepared foods.

Note: Without the bill text, specific changes, effective dates, or transitional provisions cannot be detailed.

Affected Parties

  • Eating establishments (restaurants), caterers, and grocery stores that sell meals.
  • Consumers purchasing meals from these entities.
  • State and local tax authorities responsible for administering and collecting sales and use taxes.

Financial and Economic Implications (Preliminary)

  • Potential changes to tax revenue, depending on rate adjustments or tax-base changes.
  • Possible price effects for consumers if tax treatment changes alter the cost of meals.
  • Compliance and administrative impacts for sellers if new definitions or reporting requirements are introduced.

Procedural History and Timeline

  • Filed: March 14, 2025
  • Initial Referral: January 21, 2025, to the Joint Committee on Finance, Revenue and Bonding
  • Latest Actions:
    • April 7, 2025: Read first time
    • April 7, 2025: Referred to Joint Committee on Public Education (note: committee referral shown as Public Education in the record)
  • Current Status: REF. TO JOINT COM. ON Finance, Revenue and Bonding (as per the initial designation), with later actions indicating additional committee referrals.

Next Steps for Analysis

  • Obtain the bill text and fiscal impact notes to identify exact provisions, effective dates, and any transitional rules.
  • Review committee hearings and amendments to understand potential changes to the bill’s language.
  • Assess anticipated impacts on businesses (grocery stores, caterers, eating establishments) and consumers, including any revenue projections and compliance considerations.

If you provide the official bill text or a summary from the drafting office, I can deliver a detailed, provision-by-provision analysis.

Compiled from official sources — confirm details with the bill’s official record.

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