SB1702

AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxes levied by metropolitan governments.

Introduced·1/15/26

Tennessee SB1702 amends tax rates for cities and metropolitan governments, affecting food sales tax.

Tennessee SB1702 modifies the tax rates for cities and metropolitan governments, specifically addressing the city tax rate for food sales. It allows cities and towns to set a lower tax rate for food and food ingredients if their county has not adopted the maximum rate of 2.75%. For metropolitan governments, the tax rate is based on revenue. The changes apply to tax periods starting from October 1, 2024, for cities and towns, and October 1, 2026, for metropolitan governments.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance, Ways and Means Committee
Next
Committee decision

Sponsors

D
1
1
R
Democratic CaucusRepublican Caucus

Calendar

Apr 20

1:00 PM

Senate Finance, Ways And Means Hearing

Mar 17

8:45 AM

Senate Revenue Subcommittee Of Finance, Ways & Means Hearing

History

Apr 20

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026