| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | HOUSE BILL 633 | |
| 3 | 3 | By Clemmons | |
| 4 | 4 | ||
| 5 | 5 | SENATE BILL 1164 | |
| 6 | 6 | By Akbari | |
| 7 | 7 | ||
| 8 | 8 | ||
| 9 | 9 | SB1164 | |
| 10 | 10 | 000372 | |
| 11 | 11 | - 1 - | |
| 12 | 12 | ||
| 13 | 13 | AN ACT to amend Tennessee Code Annotated, Section | |
| 14 | 14 | 67-6-228, relative to food and food ingredients. | |
| 15 | 15 | ||
| 16 | 16 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE: | |
| 17 | 17 | SECTION 1. Tennessee Code Annotated, Section 67-6-228, is amended by deleting | |
| 18 | 18 | subsection (a) and substituting instead the following: | |
| 19 | 19 | (a) | |
| 20 | 20 | (1) Notwithstanding this part to the contrary and except as otherwise | |
| 21 | 21 | provided in subdivision (a)(2) and subsection (b), the retail sale of food and food | |
| 22 | 22 | ingredients for human consumption is taxed at the rate of four percent (4%) of | |
| 23 | 23 | the sales price. | |
| 24 | 24 | (2) Notwithstanding this part to the contrary, the retail sale of fruit and | |
| 25 | 25 | vegetables that are fresh, frozen, or canned and for human consumption is | |
| 26 | 26 | exempt from the tax levied by this chapter. | |
| 27 | 27 | SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it. |