House Bill 1469, sponsored by Clemmons, amends Tennessee Code Annotated, specifically Section 67-6-228, regarding 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 an exception for food purchased using an electronic benefit transfer (EBT) card by recipients of supplemental nutrition assistance program (SNAP) benefits, which will be exempt from this tax.

The bill replaces the existing language in subsection (a) by deleting the previous provisions and substituting them with the new tax structure. This change aims to clarify the tax obligations related to food sales while ensuring that low-income individuals utilizing SNAP benefits are not burdened by sales tax on their food purchases. The act is set to take effect on July 1, 2026, emphasizing the importance of public welfare in its implementation.

Statutes affected:
Introduced: 67-6-228