The Connecticut Department of Revenue has announced sales tax relief for sellers of meals. Certain sellers of meals are allowed to retain the sales tax they collect on sales of meals during a specified period.
To qualify, the seller must make sales of meals and be included in Sector 72 of the NAICS which includes:
- Full-Service Restaurants
- Limited Service Eating Places – food and drink can be consumed on the premises, taken out or delivered to the customer’s location (e.g., pizza delivery, carryout sandwich shops)
- Snack and Nonalcoholic Beverage Bars
- Mobile Food Services
- Drinking Places
If a seller qualifies, the seller is eligible to retain sales tax it collects on sales of meals during one of the following weeks:
- August 1, 2021, to August 7, 2021
- December 12, 2021 to December 18, 2021
- May 15, 2022 to May 21, 2022
Sellers are eligible to retain sales tax associated with meals sold during only one of the three weeks listed above. It is up to the seller whether it wants to take advantage of this opportunity and, if so, what week it decides to retain sales tax.
If a seller takes advantage of the benefit, the seller will be required to provide information about the sales of meals it made during the applicable week. This information will be provided at the time the seller files Form OS-114, Connecticut Sales and Use Tax Return for the period that includes the applicable week.
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