This is an unofficial copy. 860.745.2178 Conn. Agencies Regs. The purpose of this regulation is to clarify what is covered by that exemption.
Meals sold by eating establishments or caterers are subject to sales tax.
The measure of the tax is the gross receipts from the sale of meals. Examples of such bulk sales include the sale of ice cream in one-half gallon containers, whole pies, cold sliced meat sold by the pound and cold salads sold by the pound. Examples of sales which are not bulk sales include the sale of whole pizza pies and buckets of fried chicken. Such a person is a caterer, even if he does not provide the food products which will constitute the meals. Non-Taxable Sales of Meals.