Taxes, Sales - As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients. - Amends TCA Title 57, Chapter 3 and Title 67.
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
Summary
The bill changes the tax code so that the sale of food and its ingredients is no longer subject to the state’s general sales and use tax, though they remain taxable under a specific part of the tax chapter. It affects grocery stores, restaurants, and other retailers that sell food, as well as consumers who purchase those items. The amendment also updates related statutes that reference food‑taxable sales thresholds and earmarked revenue.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
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