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HB0633 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Section 67-6-228, relative to food and food ingredients.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Clemmons, Akbari
Last action
2025-03-12
Official status
Assigned to s/c Finance, Ways, and Means Subcommittee
Effective date
Not listed

Plain English Breakdown

Official summary and digest do not provide details on whether other food items will be affected differently.

Tennessee Act to Exempt Fruit and Vegetable Sales Tax

This bill removes sales tax on fresh, frozen, and canned fruits and vegetables for human consumption in Tennessee.

What This Bill Does

  • Removes the retail sales tax on fresh, frozen, and canned fruit and vegetable products for human consumption.
  • Changes Tennessee Code Annotated Section 67-6-228 to include this exemption.

Who It Names or Affects

  • Shoppers who buy fresh, frozen, or canned fruits and vegetables in Tennessee.
  • Retail stores selling these products in the state of Tennessee.

Terms To Know

Sales Tax
A tax charged by a retailer on the sale of goods to consumers.

Limits and Unknowns

  • Does not specify if other food items will be taxed differently.
  • Effective date is July 1, 2025, so changes won't happen immediately.

Bill History

  1. 2025-04-17 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  2. 2025-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  3. 2025-04-14 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  4. 2025-03-18 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee w/ negative recommendation

  5. 2025-03-12 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  6. 2025-03-11 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2025

  7. 2025-03-11 Tennessee General Assembly

    Action deferred in Senate FW&M Revenue Subcommittee to 3/18/2025

  8. 2025-03-04 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/11/2025

  9. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee Revenue Subcommittee

  10. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

  11. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  12. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  13. 2025-02-05 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  14. 2025-02-05 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  15. 2025-02-03 Tennessee General Assembly

    Intro., P1C.

  16. 2025-01-31 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text
SENATE BILL 1164
By Akbari

HOUSE BILL 633
By Clemmons

HB0633
000372
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
67-6-228, relative to food and food ingredients.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-228, is amended by deleting
subsection (a) and substituting instead the following:
(a)
(1) Notwithstanding this part to the contrary and except as otherwise
provided in subdivision (a)(2) and subsection (b), the retail sale of food and food
ingredients for human consumption is taxed at the rate of four percent (4%) of
the sales price.
(2) Notwithstanding this part to the contrary, the retail sale of fruit and
vegetables that are fresh, frozen, or canned and for human consumption is
exempt from the tax levied by this chapter.
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.