HOUSE BILL 633
By Clemmons
SENATE BILL 1164
By Akbari
SB1164
000372
- 1 -
AN ACT to amend Tennessee Code Annotated, Section
67-6-228, relative to food and food ingredients.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-228, is amended by deleting
subsection (a) and substituting instead the following:
(a)
(1) Notwithstanding this part to the contrary and except as otherwise
provided in subdivision (a)(2) and subsection (b), the retail sale of food and food
ingredients for human consumption is taxed at the rate of four percent (4%) of
the sales price.
(2) Notwithstanding this part to the contrary, the retail sale of fruit and
vegetables that are fresh, frozen, or canned and for human consumption is
exempt from the tax levied by this chapter.
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.