TN HB1778

Urges the Department of Revenue to study sales tax revenue collected over the previous 5 fiscal years from non-prepared food (fresh, frozen, or canned fruits and vegetables) and prepared food under TCA Section 67-6-228

Study completion deadline is December 31, 2026

Department must submit a report within 90 days of completing the study to the Senate Finance Committee chair, House tax committee chair, and the Office of Legislative Budget Analysis

Report must identify revenue amounts and include any findings or recommendations

Takes effect immediately upon becoming law