SB2160 • 2026

Local Government, General

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government.

Elections Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Watson, Lamberth
Last action: 2026-05-26
Official status: Comp. became Pub. Ch. 1014
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Local Government, General

This bill authorizes a county with a metropolitan form of government to do either of the following:  Levy a tax on the retail sale of food and food ingredients within the county at a rate lower than the local tax rate levied on other privileges, goods, and services.

What This Bill Does

This bill authorizes a county with a metropolitan form of government to do either of the following:  Levy a tax on the retail sale of food and food ingredients within the county at a rate lower than the local tax rate levied on other privileges, goods, and services.
 Exempt from the local tax rate the retail sale of food and food ingredients within the county.
If the county exercises this authority, then this bill requires the county to furnish a certified copy of the adopted resolution authorized to the department of revenue.
The reduced tax rate or exemption becomes effective on the first calendar day of th e month occurring at least 60 days after the department receives the certified copy.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-26 Tennessee General Assembly
Comp. became Pub. Ch. 1014
2026-05-26 Tennessee General Assembly
Effective date(s) 05/19/2026
2026-05-26 Tennessee General Assembly
Pub. Ch. 1014
2026-05-19 Tennessee General Assembly
Signed by Governor.
2026-05-07 Tennessee General Assembly
Transmitted to Governor for his action.
2026-05-05 Tennessee General Assembly
Signed by Senate Speaker
2026-04-30 Tennessee General Assembly
Signed by H. Speaker
2026-04-20 Tennessee General Assembly
Enrolled; ready for sig. of H. Speaker.
2026-04-15 Tennessee General Assembly
Sponsor(s) Added.
2026-04-15 Tennessee General Assembly
Companion House Bill substituted
2026-04-15 Tennessee General Assembly
Passed Senate, Ayes 27, Nays 5, PNV 1
2026-04-15 Tennessee General Assembly
Senate substituted House Bill for companion Senate Bill.
2026-04-13 Tennessee General Assembly
Placed on Senate Regular Calendar for 4/15/2026
2026-04-09 Tennessee General Assembly
Received from House, Passed on First Consideration
2026-04-06 Tennessee General Assembly
Engrossed; ready for transmission to Sen.
2026-04-06 Tennessee General Assembly
Passed H., Ayes 76, Nays 16, PNV 2
2026-04-01 Tennessee General Assembly
Recommended for passage, refer to Senate Calendar Committee
2026-03-31 Tennessee General Assembly
Placed on Senate Finance, Ways, and Means Committee calendar for 4/1/2026
2026-03-31 Tennessee General Assembly
Action deferred in Senate Finance, Ways, and Means Committee to 4/1/2026
2026-03-30 Tennessee General Assembly
H. Placed on Regular Calendar for 4/6/2026
2026-03-30 Tennessee General Assembly
Objected to on Consent Calendar.
2026-03-26 Tennessee General Assembly
H. Placed on Consent Calendar for 3/30/2026
2026-03-25 Tennessee General Assembly
Placed on cal. Calendar & Rules Committee for 3/26/2026
2026-03-24 Tennessee General Assembly
Placed on Senate Finance, Ways, and Means Committee calendar for 3/31/2026
2026-03-24 Tennessee General Assembly
Rec. for pass; ref to Calendar & Rules Committee
2026-03-18 Tennessee General Assembly
Placed on cal. Finance, Ways, and Means Committee for 3/24/2026
2026-03-18 Tennessee General Assembly
Rec. for pass by s/c ref. to Finance, Ways, and Means Committee
2026-03-11 Tennessee General Assembly
Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026
2026-03-11 Tennessee General Assembly
Assigned to s/c Finance, Ways, and Means Subcommittee
2026-03-11 Tennessee General Assembly
Rec. for pass; ref to Finance, Ways, and Means Committee
2026-03-10 Tennessee General Assembly
Recommended for passage, refer to Senate Finance, Ways, and Means Committee
2026-03-04 Tennessee General Assembly
Placed on cal. State & Local Government Committee for 3/11/2026
2026-03-04 Tennessee General Assembly
Rec. for pass by s/c ref. to State & Local Government Committee
2026-03-03 Tennessee General Assembly
Placed on Senate State and Local Government Committee calendar for 3/10/2026
2026-02-25 Tennessee General Assembly
Placed on s/c cal Cities & Counties Subcommittee for 3/4/2026
2026-02-05 Tennessee General Assembly
Passed on Second Consideration, refer to Senate State and Local Government Committee
2026-02-05 Tennessee General Assembly
Assigned to s/c Cities & Counties Subcommittee
2026-02-05 Tennessee General Assembly
P2C, ref. to State & Local Government Committee
2026-02-04 Tennessee General Assembly
Intro., P1C.
2026-02-02 Tennessee General Assembly
Introduced, Passed on First Consideration
2026-02-02 Tennessee General Assembly
Filed for introduction
2026-02-02 Tennessee General Assembly
Filed for introduction

Official Summary Text

This bill authorizes a county with a metropolitan form of government to do either of the following:



Levy a tax on the retail sale of food and food ingredients within the county at a rate lower than the local tax rate levied on other privileges, goods, and services.


Exempt from the local tax rate the retail sale of food and food ingredients within the county.

If the county exercises this authority, then this bill requires the county to furnish a certified copy of the adopted resolution authorized to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of th
e month occurring at least 60 days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2026.

This bill also authorizes the levying of the reduced tax rate or an exemption as described above to not be subject to the approval of the voters.

METROPOLITAN COUNCILS REDUCING MEMBERSHIP

Present law generally requires the membership of a metropolitan council to not exceed 20 voting members. If the membership of a metropolitan council is required to be reduced in order to comply with present law, then:

(1)
The metropolitan council reduction takes effect as of the next general metropolitan election after March 9, 2023. However, if the metropolitan council fails to take the necessary legislative action prior to the qualifying date for the next general metrop
olitan election after March 9, 2023, as set by the county election commission, then the terms of the current members of the metropolitan council are extended for one year and the county election commission must set a special general metropolitan elect
ion to be held the first Thursday in August 2024 to elect the councilmembers for a term of three years with the terms to begin September 1, 2024. Thereafter, members of the metropolitan council must serve four-year terms.

(2) Within 30 days of March 9, 2023, the metropolitan planning commission must establish district boundaries using the most recent federal census to ensure that a reapportionment maintains substantially equal representation based on population and other
wise complies with state and federal law.

(3) Upon approval of the council districts by the planning commission, the metropolitan council as currently constituted must approve the new council district boundaries by resolution on or before May 1, 2023.

(4) The metropolitan council must take any legislative action required to effectuate this section by resolution receiving an affirmative majority vote of those present and voting, regardless of any provision of a charter or private act to the contrary.

This bill removes requirements (1) through (3) for metropolitan councils who are reducing their membership in order to not exceed 20
voting members.

Current Bill Text

Read the full stored bill text

HOUSE BILL 2186
By Lamberth

SENATE BILL 2160
By Watson
SB2160
010861
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 5;
Title 6; Title 7 and Title 67, Chapter 6, relative to
local government.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-702(a)(1), is amended by
adding the following as a new subdivision (C):
(C)
(i) A county with a metropolitan form of government is authorized to:
(a) Levy a tax on the retail sale of food and food ingredients, as
described in § 67-6-228(a), within the county at a rate lower than the local
tax rate levied on other privileges, goods, and services; or
(b) Exempt from the local tax rate the retail sale of food and food
ingredients, as described in § 67-6-228(a), within the county.
(ii) The county shall furnish a certified copy of the adopted resolution
authorized in subdivision (a)(1)(C)(i) to the department of revenue. The reduced
tax rate or exemption becomes effective on the first calendar day of the month
occurring at least sixty (60) days after the department receives the certified copy.
The reduced tax rate or exemption applies only to tax periods beginning on or
after October 1, 2026.
SECTION 2. Tennessee Code Annotated, Section 67-6-705(d), is amended by adding
the language "or (a)(1)(C)" immediately after the language "§ 67-6-702(a)(1)(B)(ii)".

- 2 - 010861

SECTION 3. Tennessee Code Annotated, Section 7-1-113, is amended by deleting
from subsection (a) all language between the second comma and the period, and by deleting
subdivisions (b)(1)-(3).
SECTION 4. This act takes effect upon becoming a law, the public welfare requiring it.