Sales Tax Benefit for Businesses that Sell Meals

Does your business sell meals? If so, you may be eligible to retain the sales tax collected on the sale of these meals due to legislation recently enacted by the Connecticut General Assembly.

Who Qualifies?

  • Businesses that sell meals in Connecticut
  • Businesses included in Sector 72 of the North American Industrial Classification System (NAICS). Click the link to confirm your business fits this description, but hotels, caterers, bars and restaurants are all included.

What is the Benefit?

If you meet the above qualifications, you can retain sales tax that you collect on the sales of meals during only one of the following weeks:

  • August 1-7, 2021
  • December 12-18, 2021
  • May 15-21, 2022

It is up to you to decide if you want to take advantage of this opportunity (though we don’t see why you wouldn’t), and if so, during which of the three weeks you want to retain sales tax. Regardless of when you decide to take advantage of this benefit, you will be required to provide information about the meals you sold during that time period when you file Form OS-114 (Connecticut Sales & Use Tax Return).

We expect that the CT Department of Revenue Services will be adding more updates on this benefit soon, and we will post anything we see here for you as well. If you have any questions, we are happy to help in any way we can.