House Bill 2086 amends Tennessee Code Annotated, Title 67, Chapter 6, specifically Section 67-6-228, regarding 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 the exception that fresh fruit and vegetables sold for human consumption will be exempt from this tax.

The act is set to take effect on July 1, 2026, emphasizing the importance of public welfare in its implementation. This change aims to provide tax relief on fresh produce while maintaining a standard tax rate on other food items.

Statutes affected:
Introduced: 67-6-228