Connecticut House Bill HB05066

Connecticut 2020 Regular Session

• Introduced: 2/11/20
• Refer: 2/11/20

Caption

An Act Concerning The Sales And Use Taxes On Meals.

Impact

The implications of HB05066 on state laws can be significant. By amending existing definitions within the sales tax regulations, the bill could alter how sales tax is applied to meals across various retail environments. The removal of 'grocery store' might lead to an expanded interpretation of sales tax requirements, potentially affecting restaurants and other food service outlets in addition to traditional grocery retailers. This could have fiscal effects on both consumers and businesses, which may include changes in pricing structures and overall consumer spending on prepared meals.

Summary

House Bill 05066 seeks to amend the state’s sales and use tax legislation, specifically targeting the terminology associated with grocery stores in relation to meals sold. The bill proposes to remove the term 'grocery store' from sections 12-408 and 12-411 of the state's general statutes. This change indicates an effort to potentially broaden the scope of sales tax applicability on meals sold, regardless of where they are purchased. As introduced, the bill is positioned within the wider context of tax reform and revenue generation efforts by the state government.

Contention

Notably, there could be points of contention surrounding the bill. Opponents may argue that the removal of specific terms like 'grocery store' could lead to unintended burdens on consumers, particularly impacting lower-income families and individuals who may rely on affordable meal options. Supporters, conversely, may advocate for the bill as a necessary step towards equitably taxing food sales, aligning with broader legislative goals of ensuring consistent tax revenue for the state. Discussions around potential equity in taxation and consumer impact will likely surface as the bill progresses through legislative review.