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HB2086 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.

Taxes
Active

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

Sponsor
Sparks, Pody
Last action
2026-04-09
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on how the bill updates state laws beyond exempting fresh fruits and vegetables from sales tax.

Exempting Fresh Fruit and Vegetables from Sales Tax

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

What This Bill Does

  • Removes the four percent (4%) sales tax on fresh fruits and vegetables sold to people for eating.

Who It Names or Affects

  • People who buy fresh fruit and vegetables in Tennessee will pay less tax on these items.
  • Stores selling fresh fruits and vegetables may see changes in their sales tax responsibilities.

Terms To Know

Sales Tax
A tax added to the price of goods or services when they are sold.
Exemption
An exception from a rule that usually applies to everyone else.

Limits and Unknowns

  • The bill does not specify how much money will be lost in tax revenue.
  • It is unclear if other food items might get similar exemptions in the future.

Bill History

  1. 2026-04-09 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  2. 2026-03-11 Tennessee General Assembly

    Placed behind the budget

  3. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026

  4. 2026-03-04 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/11/2026

  5. 2026-02-26 Tennessee General Assembly

    Sponsor(s) Added.

  6. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026

  7. 2026-02-24 Tennessee General Assembly

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

  8. 2026-02-20 Tennessee General Assembly

    Sponsor(s) Added.

  9. 2026-02-17 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 2/24/2026

  10. 2026-02-17 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  11. 2026-02-05 Tennessee General Assembly

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

  12. 2026-02-04 Tennessee General Assembly

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

  13. 2026-02-04 Tennessee General Assembly

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

  14. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  15. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  16. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  17. 2026-01-23 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text
SENATE BILL 2254
By Pody

HOUSE BILL 2086
By Sparks
HB2086
012144
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, 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 fresh fruit
and vegetables for human consumption is exempt from the tax levied by this
chapter.
SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it.