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, contingent upon the public welfare. This change aims to clarify the tax structure for food sales in Tennessee, ensuring that essential items like fruits and vegetables are not subject to sales tax, thereby potentially reducing the financial burden on consumers.

Statutes affected:
Introduced: 67-6-228