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

HB 5754 eliminates a 1% additional sales and use tax on meals sold by restaurants, caterers, and grocery stores located in municipalities with populations exceeding 100,000. This bill directly affects businesses operating in large cities, such as Hartford or New Haven, by removing an existing tax burden on food sales. The key provision modifies state tax law to remove the extra tax rate specifically for these establishments in qualifying municipalities. The change applies only to the sales tax on meals, not other goods or services, and takes effect upon enactment.