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

HB 5407 removes a 1% sales and use tax currently applied to meals sold by restaurants, caterers, and grocery stores. This change directly affects these businesses and their customers by reducing the cost of prepared meals. The bill eliminates the additional tax rate through a simple amendment to existing tax law, without creating new requirements or exemptions. The policy change is limited to removing this specific tax rate on food sales.