# Connecticut SB 00102: AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.

Connecticut SB 00102, AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE., is a 2026 Regular Session Senate bill sponsored by Martin M. Looney (Democratic); status failed, last action 2026-02-20 (Public Hearing 02/27) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/CT-SB00102-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Connecticut SB 00102
- State: Connecticut
- Session: 2026 Regular Session
- Title: AN ACT CONCERNING THE DISTRIBUTION OF THE SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE.
- Status: failed
- Chamber: Senate
- Introduced: 2026-02-09
- Last action: 2026-02-20, Public Hearing 02/27
- Sponsor: Martin M. Looney (Democratic)
- Cosponsors: 1
- Subjects: finance, revenue and bonding
- Touches household money: no
- Roll calls: 1 (0 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

To provide that the additional one per cent sales and use taxes imposed on meals sold by an eating establishment, caterer or grocery store be distributed to the municipalities in which the revenue was generated.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Martin M. Looney (Democratic), Senate
- Cosponsor: Aundre Bumgardner (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-18 | Senate | FIN Vote Tally Sheet (Reserved for Subject Matter Public Hearing) | pass |   |   |   |

## Actions (3)

- 2026-02-20: Public Hearing 02/27 (legislature)
- 2026-02-18: Reserved for Subject Matter Public Hearing (legislature)
- 2026-02-09: Referred to Joint Committee on Finance, Revenue and Bonding (legislature)

## Bill text

- Proposed Bill, 2026-02-09: [PDF](https://www.cga.ct.gov/2026/TOB/S/PDF/2026SB-00102-R00-SB.PDF)
- FIN Vote Tally Sheet (Reserved for Subject Matter Public Hearing): [PDF](https://www.cga.ct.gov/2026/TS/S/PDF/2026SB-00102-R00FIN-CV12-TS.PDF)

## Related bills

- HB 05563: AN ACT CONCERNING VARIOUS CRIMINAL LAW AND CRIMINAL JUSTICE PROPOSALS, CERTIFICATES OF APPROVAL FOR AIRPORTS, HELIPORTS, VERTIPORTS, RESTRICTED LANDING AREAS A… (signed)
- HB 05509: AN ACT CONCERNING JUSTICES OF THE PEACE. (signed)
- HB 05518: AN ACT CONCERNING THE DEPARTMENT OF PUBLIC HEALTH'S RECOMMENDATIONS REGARDING SUBSURFACE SEWAGE ENFORCEMENT OFFICERS, WATER OPERATOR APPRENTICES AND VARIOUS RE… (signed)
- HB 05442: AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR AND TAX AGREEMENTS RELATED TO CERTAIN CLASS I RENEWABLE ENERGY SOURCES. (signed)
- HB 05349: AN ACT CONCERNING A POLICE OFFICER TRAINING PROGRAM AND THE ROUNDING OF CERTAIN CASH PURCHASES. (signed)
- HB 05340: AN ACT CONCERNING RENEWABLE POWER GENERATION. (signed)

## Sources
- [Proposed Bill (PDF)](https://www.cga.ct.gov/2026/TOB/S/PDF/2026SB-00102-R00-SB.PDF)
- [FIN Vote Tally Sheet (Reserved for Subject Matter Public Hearing) (PDF)](https://www.cga.ct.gov/2026/TS/S/PDF/2026SB-00102-R00FIN-CV12-TS.PDF)

## Related
- [HB 05563: AN ACT CONCERNING VARIOUS CRIMINAL LAW AND CRIMINAL JUSTICE PROPOSALS, CERTIFIC…](https://policyrisk.com/state-bill/CT-HB05563-2026)
- [HB 05509: AN ACT CONCERNING JUSTICES OF THE PEACE.](https://policyrisk.com/state-bill/CT-HB05509-2026)
- [HB 05518: AN ACT CONCERNING THE DEPARTMENT OF PUBLIC HEALTH'S RECOMMENDATIONS REGARDING S…](https://policyrisk.com/state-bill/CT-HB05518-2026)
- [HB 05442: AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR AND TAX AGREEMENTS RELATED TO…](https://policyrisk.com/state-bill/CT-HB05442-2026)
- [HB 05349: AN ACT CONCERNING A POLICE OFFICER TRAINING PROGRAM AND THE ROUNDING OF CERTAIN…](https://policyrisk.com/state-bill/CT-HB05349-2026)
- [HB 05340: AN ACT CONCERNING RENEWABLE POWER GENERATION.](https://policyrisk.com/state-bill/CT-HB05340-2026)
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Source: PRIA, https://policyrisk.com/state-bill/CT-SB00102-2026 (as of 2026-11-01).