This bill authorizes a dealer who owns and operates micro markets in Tennessee to file a single return for all sales or purchases made at micro markets within this state and report on a consolidated basis all sales and purchases made at micro markets within each local jurisdiction owned and operated by the dealer. This bill also authorizes a person operating multiple micro markets in Tennessee to file with the commissioner of revenue a single certificate of registration for each local jurisdiction in which it operates micro markets.
This bill defines "micro market" to mean an unattended food establishment that:
(1) Includes one or more places where food being sold by a micro market is displayed ("micro market displays");
(2) Has an automated payment kiosk or other device designed for self-checkout by the consumer by means of electronic payment;
(3) Has controlled entry not accessible by the general public; and
(4) Only provides commercially prepackaged food or ready-to-eat food.
For purposes of this bill, a micro market is "unattended" if sales are processed electronically without the physical presence of a person operating the market sales checkout.
This bill takes effect October 1, 2021.

Statutes affected:
Current Version: 67-6-102, 67-6-202(c), 67-6-202, 67-6-329(a)(18), 67-6-329, 67-6-504, 67-6-601(a), 67-6-601