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

HB 5548 eliminates an additional 1% sales and use tax on prepared meals sold by restaurants, caterers, and grocery stores. The bill amends Connecticut's tax code to remove this specific tax rate, directly affecting businesses in these sectors that currently charge customers for this tax. Key provisions require the state to adjust tax collection and reporting systems to reflect the removal of this 1% levy. This change simplifies the tax structure for eligible businesses selling meals. The bill does not alter the base sales tax rate or affect other food items like groceries sold for home preparation.