CT HB06673

Effective July 1, 2021, meal-selling establishments classified under Sector 72 of the North American Industrial Classification System may retain 13.6% of sales tax collected on meal sales for the fiscal year commencing July 1, 2021.

Affected establishments must report total tax collected from meal sales, the amount retained, and any other information required by the Commissioner of Revenue Services in their tax returns.

The provision applies only to sales occurring on or after July 1, 2021, and is limited to the fiscal year beginning July 1, 2021.