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General Assembly Raised Bill No. 6673
January Session, 2021
LCO No. 5888
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING TH E RETENTION OF A PORTION OF THE
SALES TAX ON MEALS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (Effective July 1, 2021, and applicable to sales occurring on or 1
after July 1, 2021) For the fiscal year commencing July 1, 2021, any 2
establishment that (1) sells meals, as defined in subdivision (13) of 3
section 12-412 of the general statutes, subject to the tax under 4
subparagraph (I) of subdivision (1) of section 12-408 of the general 5
statutes, and (2) is included in Sector 72 of the North American 6
Industrial Classification System, United States Manual, United States 7
Office of Management and Budget, 2017 edition, may retain thirteen and 8
six-tenths per cent of the tax collected by such establishment that is 9
attributable to the sale of meals. Each such establishment shall include 10
in each return required to be filed with the Department of Revenue 11
Services the total amount of the tax collected from such sales for the 12
period reported, the amount retained by such establishment and any 13
other information or documentation the Commissioner of Revenue 14
Services may require. 15 Raised Bill No. 6673
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This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2021, and
applicable to sales
occurring on or after July
1, 2021
New section
Statement of Purpose:
To allow certain establishments to retain, for the fiscal year commencing
July 1, 2021, a portion of the sales tax collected on the sales of meals.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]