Tennessee HB2186 allows counties with a metropolitan form of government to set a lower tax rate on food and food ingredients or exempt them from.
Tennessee HB2186 amends the state's tax code to allow counties with a metropolitan form of government to either levy a reduced tax rate on the retail sale of food and food ingredients or exempt these items from local tax entirely. The reduced tax rate or exemption becomes effective 60 days after the county submits a certified resolution to the Department of Revenue. The changes apply to tax periods starting on or after October 1, 2026. The bill also removes certain language from the Tennessee Code regarding county tax rates.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.