Sales Tax Relief for Sellers of Meals
Sellers of meals are reminded that they may be eligible for a benefit that was authorized by legislation that was enacted by the Connecticut General Assembly. Under this legislation, certain sellers of meals are allowed to retain the sales tax they collect on sales of meals during a specified period of time.
In order to qualify for this benefit, the seller must make sales of meals and be included in Sector 72 of the North American Industrial Classification System, United States Manual, United States Office of Management and Budget, 2017 edition (NAICS). DRS has included a link (www.naics.com) to Sector 72 of the NAICS to assist sellers in confirming whether they fall within its parameters. It is up to each seller to make a determination as to whether it qualifies under Sector 72.
If a seller determines that it qualifies for this benefit, 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; or
- May 15, 2022, to May 21, 2022.
The next sales tax filing date for sellers of meals to take advantage of this relief is for the period ending December 31, 2021. Sellers of meals reporting sales through myconneCT, DRS’ new modernized online filing portal, should be aware that DRS has taken appropriate action to make it easier for such filers to report and take advantage of this benefit.
For instance, since the issuance of Taxpayer Services Special Bulletin 2021-6, Sales Tax Relief for Sellers of Meals, DRS has appropriately modified the sales and use tax return, as indicated below, to include a line for sellers of meals to take advantage of this relief.
Taxpayers seeking to apply for this benefit are encouraged to look for this information when filing Form OS-114, Connecticut Sales and Use Tax Return in myconneCT.
DRS Reminder to Sellers of Meals Press Release