SB2160Enacted

Amends TCA Title 5; Title 6; Title 7 and Title 67, Chapter 6.

Tennessee SB2160 authorizes counties with a metropolitan form of government to levy a tax on the retail sale of food and food ingredients for human consumption at a rate lower than the local option sales tax or to exempt such sales from the local option sales tax altogether. This bill affects counties with metropolitan governance structures and modifies tax provisions related to food sales. Additionally, it removes outdated language regarding the reduction of metropolitan council membership.

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Overview

Tennessee SB2160 authorizes counties with a metropolitan form of government to levy a tax on the retail sale of food and food ingredients for human consumption at a rate lower than the local option sales tax or to exempt such sales from the local option sales tax altogether. This bill affects counties with metropolitan governance structures and modifies tax provisions related to food sales. Additionally, it removes outdated language regarding the reduction of metropolitan council membership.

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Sponsor

Watson, Bo

Details
Session

114th General Assembly

Introduced

February 2, 2026

Last Action

May 26, 2026

Comp. became Pub. Ch. 1014

Subjects
Local Government, GeneralTaxes, SalesTaxesMetropolitan GovernmentFood and Food ProductsCounty Government

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