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Bill > HB1530
TN HB1530
TN HB1530AN 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.
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/15/2026
01/15/2026
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
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, Chapter 6.
AI Summary
This bill, effective July 1, 2026, aims to exempt the retail sale of food and food ingredients from state sales and use tax, meaning consumers will no longer pay sales tax on most groceries. It amends various sections of Tennessee Code Annotated (TCA) to reflect this exemption, including removing language that previously taxed these items and ensuring that revenue allocations to counties and municipalities are maintained based on the previously taxed sales of food and food ingredients. The bill also adjusts definitions related to businesses that derive a certain percentage of their sales from food and food ingredients for purposes of other state laws, specifically within Title 57, Chapter 3, which deals with alcoholic beverages.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Sponsor(s) Added. (on 02/04/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB1530&ga=114 |
| Fiscal Note - HB1530 | https://www.capitol.tn.gov/Bills/114/Fiscal/HB1530.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB1530.pdf |
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