TN HB1893

Cities, towns, and metropolitan governments may levy a reduced local sales tax rate on food and food ingredients, or exempt groceries entirely from their local sales tax

Metropolitan governments would use their full local tax rate (up to 2.75%) as the baseline "city tax rate" for calculating any food tax reduction

Any food tax exemption does not affect metropolitan government surcharges on food sales collected under § 67-4-3202

Certified copies of adopted ordinances or resolutions must be submitted to the Department of Revenue, with changes taking effect 60 days after receipt

Effective dates differ by jurisdiction: October 1, 2024 for incorporated cities and towns; October 1, 2026 for metropolitan governments