House Bill 633, sponsored by Clemmons, amends Tennessee Code Annotated, Section 67-6-228, concerning the taxation of food and food ingredients. The bill proposes to delete the existing subsection (a) and replace it with new provisions. Under the new language, 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 an exception for fresh, frozen, or canned fruits and vegetables, which will be exempt from this tax.

The bill is set to take effect on July 1, 2025, emphasizing the importance of the public welfare in its implementation. This change aims to provide tax relief on essential food items, particularly fruits and vegetables, while maintaining a standard tax rate on other food products.

Statutes affected:
Introduced: 67-6-228