Bill > HB1893

This bill allows counties with a metropolitan government, which is a type of local government that combines the functions of a city and a county, to levy a tax on the retail sale of food and food ingredients for human consumption at a rate that is lower than the standard local option sales tax rate. Alternatively, these metropolitan governments can choose to exempt these food sales from the city tax altogether. This change, which amends Tennessee Code Annotated Title 7 and Title 67, also requires metropolitan governments to provide a certified copy of their adopted resolution to the department of revenue, with the reduced tax rate or exemption becoming effective on the first day of the month at least sixty days after the department receives this document, and specifically for tax periods beginning on or after October 1, 2026.

Government Affairs

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB1893&ga=114