SB2277 • 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: Briggs, McKenzie
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 specify that other types of food and ingredients remain taxable at four percent, only that generic food products are exempted from the tax.

Food Tax Exemption Act

This bill changes Tennessee's tax laws to exempt generic food products from sales taxes.

What This Bill Does

Changes the law so that generic food items are not taxed when sold in stores.
Defines 'generic food products' as foods made by a third party for grocery wholesalers or retailers under their brand name.

Who It Names or Affects

Grocery store customers buying generic food items
Grocery stores selling generic food items

Terms To Know

generic food products: Food made by a third party for grocery wholesalers or retailers under their brand name.

Limits and Unknowns

The bill does not specify how the tax exemption will be enforced.
It is unclear what impact this change will have on local government revenue.

Bill History

2026-04-14 Tennessee General Assembly
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
2026-04-09 Tennessee General Assembly
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026
2026-03-17 Tennessee General Assembly
Refer to Senate F,W&M Committee w/ negative recommendation, as amended
2026-03-11 Tennessee General Assembly
Placed behind the budget
2026-03-10 Tennessee General Assembly
Placed on Senate FW&M Revenue Subcommittee calendar for 3/17/2026
2026-03-04 Tennessee General Assembly
Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026
2026-03-04 Tennessee General Assembly
Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/11/2026
2026-02-25 Tennessee General Assembly
Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026
2026-02-24 Tennessee General Assembly
Refer to Senate F,W&M Revenue Subcommittee
2026-02-05 Tennessee General Assembly
Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
2026-02-05 Tennessee General Assembly
Assigned to s/c Finance, Ways, and Means Subcommittee
2026-02-05 Tennessee General Assembly
P2C, ref. to Finance, Ways, and Means Committee
2026-02-04 Tennessee General Assembly
Intro., P1C.
2026-02-03 Tennessee General Assembly
Filed for introduction
2026-02-02 Tennessee General Assembly
Introduced, Passed on First Consideration
2026-02-02 Tennessee General Assembly
Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text

HOUSE BILL 2437
By McKenzie

SENATE BILL 2277
By Briggs
SB2277
012518
- 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 generic
food products for human consumption is exempt from the tax levied by this
chapter. As used in this subdivision (a)(2), "generic food products" means food
products for which a grocery wholesaler or grocery retailer contracts with a third
party to produce on behalf of and under the brand of the grocery wholesaler or
grocery retailer.
SECTION 2. This act takes effect July 1, 2026, the public welfare requiring it.