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

HB 5964 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 from the price of food purchased at these businesses. This change directly affects consumers buying meals at these establishments and the businesses that collect the tax. The key provision is the removal of the extra 1% charge, reducing the tax burden on food purchases.