SB2160 amends Tennessee tax laws to allow counties with a metropolitan form of government to lower or exempt taxes on food and food ingredients.

SB2160 modifies Tennessee Code to allow counties with a metropolitan form of government to set a lower tax rate or exempt the retail sale of food and food ingredients from local taxes. The new tax rate or exemption takes effect 60 days after the county resolution is submitted to the Department of Revenue. This change applies to tax periods starting on or after October 1, 2026. The bill also removes certain language from existing tax code sections and takes effect immediately upon becoming law.

SB2160 amends Tennessee tax laws to allow counties with a metropolitan form of government to lower or exempt taxes on food and food ingredients.

SB2160 modifies Tennessee Code to allow counties with a metropolitan form of government to set a lower tax rate or exempt the retail sale of food and food ingredients from local taxes. The new tax rate or exemption takes effect 60 days after the county resolution is submitted to the Department of Revenue. This change applies to tax periods starting on or after October 1, 2026. The bill also removes certain language from existing tax code sections and takes effect immediately upon becoming law.