Connecticut House Bill HB05597

Connecticut 2013 Regular Session

• Introduced: 1/23/13
• Refer: 1/23/13

Caption

An Act Concerning The Sales Tax Exemption For Ice Cream Sold By The Dairy Bar At The University Of Connecticut.

Impact

If enacted, this bill would influence the taxation policy related to food sales in Connecticut, particularly at educational institutions like the University of Connecticut. The removal of the sales tax exemption for ice cream is expected to increase state revenue as more transactions will be taxed, thereby contributing to the state's financial resources. This measure is viewed as part of a broader effort to ensure equitable tax treatment among food items, and it may reflect a trend toward reassessing tax exemptions that could lead to significant public revenue.

Summary

House Bill 5597 proposes the amendment of general statutes to eliminate the sales tax exemption currently afforded to ice cream sold by the Dairy Bar at the University of Connecticut. This legislation seeks to standardize the application of the state sales tax on ice cream sales, thereby eliminating a specific exemption that has been in place. By doing so, the bill aims to increase the consistency of tax regulations across the state, particularly concerning this popular food item sold on campus.

Contention

While the bill presents a straightforward approach to taxation, there may be points of contention among stakeholders, particularly among students and patrons of the Dairy Bar who might oppose the added cost of sales tax on ice cream. Some may argue that exempting certain food items promotes accessibility and affordability, especially in a university setting. Conversely, supporters of the bill might argue that the uniform application of sales taxes is essential for fairness and could address potential budget shortfalls faced by the state.