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

HB 5700 eliminates an additional 1% sales and use tax on meals sold by restaurants, caterers, and grocery stores. The bill amends state tax law to remove this specific tax provision, directly affecting businesses that sell prepared food. Key mechanism: It removes the extra tax layer while leaving the base sales tax unchanged. This policy change reduces the tax burden on qualifying meal purchases without altering other tax structures. The bill focuses solely on the tax rate adjustment for these food service providers.