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

HB 5410 removes an extra 1% sales and use tax on meals sold by restaurants, caterers, and grocery stores that sell prepared food. This change directly affects these businesses and their customers by eliminating the additional tax burden on meal purchases. The bill amends existing tax law to eliminate this specific surcharge, which was previously applied to qualifying meals. The policy change simplifies the tax structure for these establishments without altering other sales tax rules.