Amends TCA Title 67.

This bill authorizes a dealer who owns and operates micro markets in Tennessee to file a single return for all sales or purchases made at micro markets within this state and report on a consolidated basis all sales and purchases made at micro markets within each local jurisdiction owned and operated by the dealer. This bill also authorizes a person operating multiple micro markets in Tennessee to file with the commissioner of revenue a single certificate of registration for each local jurisdiction in which it operates micro markets.<br /> <br /> This bill defines "micro market" to mean an unattended food establishment that:<br /> <br /> (1) Includes one or more places where food being sold by a micro market is displayed ("micro market displays");<br /> <br /> (2) Has an automated payment kiosk or other device designed for self-checkout by the consumer by means of electronic payment;<br /> <br /> (3) Has controlled entry not accessible by the general public; and<br /> <br /> (4) Only provides commercially prepackaged food or ready-to-eat food.<br /> <br /> For purposes of this bill, a micro market is "unattended" if sales are processed electronically without the physical presence of a person operating the market sales checkout.<br /> <br /> This bill takes effect October 1, 2021.<br />