Senate Bill 2277 amends Tennessee Code Annotated, 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 generic food products. Specifically, generic food products, defined as those produced by a third party under the brand of a grocery wholesaler or retailer, will be exempt from this tax.

The changes involve deleting the previous language in subsection (a) and replacing it with the new provisions outlined in the bill. This legislation is set to take effect on July 1, 2026, emphasizing the importance of the public welfare in its implementation.

Statutes affected:
Introduced: 67-6-228