Taxes, Sales - As introduced, urges the department of revenue to study the amount of revenue derived during the previous five fiscal years from the sales tax imposed on retail sales of non-prepared food, and from the general sales tax imposed on retail sales of prepared food; requires a report be submitted to the chairs of the finance, ways and means committees and the office of legislative budget analysis. - Amends TCA Title 67, Chapter 6.

Summary

The bill directs the Tennessee Department of Revenue to analyze revenue from the sales tax on non‑prepared food (such as fresh, frozen, or canned produce) and the general sales tax on prepared food for the past five fiscal years. Within 90 days of finishing the study, the department must submit a report with the amounts and any findings or recommendations to the chairs of the Senate Finance, Ways and Means Committee, the House tax committee, and the Office of Legislative Budget Analysis. The aim is to give lawmakers clearer data on food‑related sales‑tax collections.

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