House Bill 409 amends Tennessee Code Annotated, Section 67-6-228, to adjust the taxation of food and food ingredients. The bill establishes that the retail sale of food and food ingredients for human consumption will be taxed at a rate of four percent (4%) of the sales price, with the exception of fresh, frozen, or canned fruits and vegetables, which are exempt from this tax.

The changes involve the deletion of the previous subsection (a) and its replacement with the new provisions that clarify the tax rates and exemptions. This legislation is set to take effect on July 1, 2023, emphasizing the importance of public welfare in its implementation.

Statutes affected:
Introduced: 67-6-228