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

HB 5006 eliminates a 1% sales and use tax on meals sold by restaurants, caterers, and grocery stores. The bill directly affects these businesses by removing an additional tax on food sales, reducing their operational costs. Key provision: it amends tax law to remove the specific 1% surcharge applied to meals at these establishments. The purpose is to simplify the tax structure for food service providers without changing general sales tax rates. This is a direct policy change affecting food retailers and their customers through lower prices.