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

HB 5082 eliminates an additional 1% sales and use tax on meals sold by restaurants, caterers, and grocery stores that sell prepared food. This change directly affects these businesses by reducing their tax burden and would lower the cost for customers purchasing meals at these locations. The bill amends existing tax law to remove this specific tax rate, simplifying the tax structure for food sales without creating new requirements or exemptions.