Connecticut has enacted legislation allowing certain sellers of meals to retain the sales tax they collect on meal sales they make during one of three specified periods in 2021 and 2022. To qualify for the benefit, the seller must make sales of meals and be included in Sector 72 (Accommodation and Food Services) of the North American Industrial Classification System. If a seller determines that they qualify, they are eligible to retain the sales tax they collect on sales of meals during one of the following weeks:
Note that qualified sellers are eligible to retain sales tax on meal sales during only one of these three weeks. Sellers who take advantage of the benefit will be required to provide information about the meal sales it made during the applicable week when they file their Connecticut sales and use tax return for the period that includes that week. Qualified meal sellers are encouraged to take advantage of this rare opportunity to retain Connecticut sales tax on their sales. (Taxpayer Services Special Bulletin 2021-6, Connecticut Department of Revenue Services, July 29, 2021)