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Bill

HB 5104

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

2026 Regular Session Introduced by Steve Weir

Connecticut bill modifies sales tax on prepared meals from restaurants, caterers, and grocery stores, potentially reducing consumer costs but impacting state revenue.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
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Bill Summary · HB 5104

Legislative bill overview

HB 5104 would modify Connecticut's sales and use tax treatment of meals sold by eating establishments, caterers, and grocery stores. The bill appears to adjust tax rates or classifications for prepared food purchases, though the specific rate changes or exemptions are not detailed in the available information provided.

Why is this important

Food tax policy directly affects consumer costs and business operations in the restaurant and grocery sectors. Changes to meal taxation can impact household grocery budgets, restaurant pricing, and state revenue while potentially affecting small businesses differently than large chains depending on implementation details.

Potential points of contention

  • Revenue impact: Reducing taxes on meals would lower state tax revenue unless offset elsewhere; the fiscal note will be critical to understanding the budgetary consequence
  • Equity concerns: Tax treatment differences between grocery store meals and restaurant meals could create fairness questions or unequal competitive advantages between business types
  • Implementation complexity: Defining what qualifies as a "meal" versus individual food items can create administrative challenges for businesses and tax collectors

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

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