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Bill > HB1778
TN HB1778
TN HB1778AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales tax.
summary
Introduced
01/20/2026
01/20/2026
In Committee
01/22/2026
01/22/2026
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
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.
AI Summary
This bill directs the Tennessee Department of Revenue to conduct a study by December 31, 2026, to determine the amount of revenue collected over the past five fiscal years from sales tax on two categories of food: non-prepared food, which includes items like fresh, frozen, or canned fruits and vegetables, and prepared food, which refers to food ready for immediate consumption. Within ninety days of completing this study, the department must submit a report detailing these revenue amounts and any related findings or recommendations to specific legislative leaders, including the chairs of the Senate and House finance committees and the office of legislative budget analysis, which is responsible for analyzing the state's budget.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Assigned to s/c Finance, Ways, and Means Subcommittee (on 01/22/2026)
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=HB1778&ga=114 |
| Fiscal Note - HB1778 | https://www.capitol.tn.gov/Bills/114/Fiscal/HB1778.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB1778.pdf |
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