House Bill 633 amends Tennessee Code Annotated, Section 67-6-228, regarding the taxation of food and food ingredients. The bill replaces the existing subsection (a) with new provisions that establish a general sales tax rate of four percent (4%) on the retail sale of food and food ingredients intended for human consumption. However, it introduces an exemption for the retail sale of fresh, frozen, or canned fruits and vegetables, which will not be subject to this tax.

The changes will take effect on July 1, 2025, ensuring that consumers will benefit from the tax exemption on specific food items while maintaining a standard tax rate on other food products. This legislation aims to alleviate the financial burden on consumers purchasing essential food items, particularly fruits and vegetables.

Statutes affected:
Introduced: 67-6-228