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

HB 5104 eliminates a one percent additional sales tax on meals sold by restaurants, caterers, and grocery stores that sell prepared food. This bill directly affects businesses in these sectors by removing a specific tax rate applied to their meal sales. The key provision amends the tax code to delete the existing one percent surcharge on qualifying meals. The change simplifies the tax structure for these establishments without altering other tax rates or requirements.