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TN SB2160
TN SB2160AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government.
summary
Introduced
02/02/2026
02/02/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
As introduced, authorizes counties with a metropolitan form of government, by resolution of their governing bodies, to levy a tax on the retail sale of food and food ingredients for human consumption within the county at a rate less than the local option sales tax rate or exempt the retail sale of such food and food ingredients from the local option sales tax; deletes obsolete provisions relating to the timing for reducing the membership of metropolitan councils. - Amends TCA Title 5; Title 6; Title 7 and Title 67, Chapter 6.
AI Summary
This bill allows counties with a metropolitan form of government, which are those that combine city and county services into a single entity, to adjust their local sales tax on food and food ingredients. Specifically, these counties can choose to either levy a lower sales tax rate on these essential items than on other goods and services, or they can completely exempt them from the local sales tax. This change would require a resolution from the county's governing body and would become effective at least 60 days after the state department of revenue receives a certified copy, applying to tax periods beginning on or after October 1, 2026. The bill also removes outdated provisions related to metropolitan council membership.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Placed on Senate State and Local Government Committee calendar for 3/10/2026 (on 03/03/2026)
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/Default?BillNumber=SB2160&ga=114 |
| Fiscal Note - SB2160 | https://www.capitol.tn.gov/Bills/114/Fiscal/SB2160.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/SB2160.pdf |
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