SB2314

AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 3 and Title 67, relative to taxation.

Introduced·2/2/26
Draft Text

Tennessee SB2314 amends tax laws to exempt food and food ingredients from taxation while adjusting related sales requirements.

Tennessee SB2314 modifies state tax laws by exempting the retail sale of food and food ingredients from taxation. It also adjusts the sales requirements for businesses, requiring them to derive at least 20% of their sales from food and food ingredients to be taxed. The bill takes effect on July 1, 2026.

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
0
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