State Tax Day - Current, S.24, Tennessee—Sales and Use Tax: Metropolitan Governments Authorized to Enact Exemption or Reduced Rate for Food, (Jun 10, 2026)
Tennessee has authorized a county with a metropolitan form of government to: (1) 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; or (2) exempt from the local tax rate the retail sale of food and food ingredients within the county.
The county is required to furnish a certified copy of the adopted resolution to the Department of Revenue. The reduced tax rate or exemption becomes effective on the first calendar day of the 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.
Ch. 1014 (H.B. 2186), Laws 2026, effective May 19, 2026, applicable as noted