House Bill 2086 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 the exception of fresh fruit and vegetables, which are exempt from this tax. This change aims to clarify the tax structure for food items sold at retail.

The bill will take effect on July 1, 2026, ensuring that the new tax provisions are implemented in a timely manner. The amendment replaces the previous language in subsection (a) to reflect these changes, thereby simplifying the tax obligations for consumers purchasing food and food ingredients in Tennessee.

Statutes affected:
Introduced: 67-6-228