Tennessee - Session 114
Title: AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 3 and Title 67, Chapter 6, relative to the sales tax on food and food ingredients.
Present law imposes a state sales and use tax on food retail sales at a 4% tax rate for food and food ingredients for human consumption. This bill eliminates such tax except for the following items, which must be taxed at the rate levied on the sale of tangible personal property at retail: Prepared food; Alcoholic beverages; Candy; Dietary Supplements; and Tobacco. Further, this bill clarifies that its provisions do not eliminate local government tax rates on food and food ingredients that are taxable under the "1963 Local Option Revenue Act."""
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| Date | Event | Detail |
|---|---|---|
| 2026-01-13 | Introduced | Bill introduced |
| 2026-03-03 | Status | in_committee |
| 2026-03-03 | Latest Action | Refer to Senate Finance, Ways & Means Committee w/ negative recommendation |
| Bill | Title | Status |
|---|---|---|
| HB 1628 | AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 3, Part 22, relative to tourism. | in_committee |
| HB 1631 | AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 57; Title 43, Chapter 21 and Section 48-101-502, relative to exhibitions. | enrolled |
| HB 1705 | AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 8; Title 12 and Title 50, relative to employment. | in_committee |
| HB 1710 | AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 1 and Title 4, Chapter 58, relative to public benefits. | in_committee |
| HB 2318 | AN ACT to amend Tennessee Code Annotated, Section 4-4-116 and Chapter 512 of the Public Acts of 2025, relative to the joint committee on ways and means. | in_committee |
| HB 2409 | AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property taxes. | in_committee |
| HB 2570 | AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients. | in_committee |
| HB 878 | AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax. | enrolled |