The State of Connecticut Department of Revenue Services recently announced that as of October 1, 2019, sales of meals and certain beverages will be subject to tax at both the standard 6.35% rate and an additional tax of 1%, for a total effective tax rate of 7.35%.
“Meals” is defined as food products that are furnished, prepared or served in such a form and in such portions that they are ready for immediate consumption including foods sold on a “take out” or “to go” basis. A meal may be a full dinner or it may be a single item. So, clearly this applies to restaurants and franchises located in the state of Connecticut.
These meals are subject to sales and use taxes whether they are served in your restaurant (dining room or to-go), through a drive-thru or when delivered to the purchaser’s location.
For more information, including a full listing of taxable meals, beverages and types of eating establishments, please click
here.
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