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SB2254 • 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
Pody, Sparks
Last action
2026-04-14
Official status
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
Effective date
Not listed

Plain English Breakdown

The official source material does not provide information on whether the exemption applies to canned or frozen fruits and vegetables.

Food Tax Exemption Act

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

What This Bill Does

  • Exempts the retail sale of fresh fruit from being taxed when sold to people for eating.
  • Exempts the retail sale of fresh vegetables from being taxed when sold to people for eating.

Who It Names or Affects

  • People who buy fresh fruits and vegetables in Tennessee
  • Stores that sell fresh fruits and vegetables

Terms To Know

Tax Exemption
A rule that says certain items do not have to be taxed.
Retail Sale
The sale of goods directly to customers for personal use, not for resale or business purposes.

Limits and Unknowns

  • Does not specify if the exemption applies to canned or frozen fruits and vegetables.
  • Only affects sales taxes in Tennessee and does not change other types of taxes.

Bill History

  1. 2026-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  2. 2026-04-09 Tennessee General Assembly

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

  3. 2026-03-11 Tennessee General Assembly

    Placed behind the budget

  4. 2026-03-04 Tennessee General Assembly

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

  5. 2026-03-04 Tennessee General Assembly

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

  6. 2026-02-26 Tennessee General Assembly

    Sponsor(s) Added.

  7. 2026-02-25 Tennessee General Assembly

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

  8. 2026-02-24 Tennessee General Assembly

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

  9. 2026-02-20 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2026-02-17 Tennessee General Assembly

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

  11. 2026-02-17 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  12. 2026-02-05 Tennessee General Assembly

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

  13. 2026-02-04 Tennessee General Assembly

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

  14. 2026-02-04 Tennessee General Assembly

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

  15. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  16. 2026-02-02 Tennessee General Assembly

    Filed for introduction

  17. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  18. 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 
HOUSE BILL 2086
By Sparks

SENATE BILL 2254
By Pody
SB2254
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.