House Bill 633 amends Tennessee Code Annotated, Section 67-6-228, to modify the taxation of food and food ingredients. The bill establishes that the retail sale of food 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. This change aims to provide a tax relief for consumers purchasing these specific food items.

The new legal language replaces the previous subsection (a) entirely, ensuring clarity in the tax structure for food sales. The bill is set to take effect on July 1, 2025, emphasizing the importance of public welfare in its implementation.

Statutes affected:
Introduced: 67-6-228