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TN HB2186

Bill

Status

Introduced

2/2/2026

Primary Sponsor

William Lamberth

Click for details

Origin

House of Representatives

114th General Assembly

AI Summary

  • Counties with metropolitan forms of government may levy a reduced local sales tax rate on food and food ingredients, or fully exempt food from local sales tax

  • Reduced tax rates or exemptions require submission of a certified resolution to the Department of Revenue and take effect 60 days after receipt

  • Tax changes apply only to tax periods beginning on or after October 1, 2026

  • Amends Section 7-1-113 by deleting provisions related to local government authority (specific deleted language not shown in bill text)

  • Takes effect immediately upon becoming law

Legislative Description

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government.

Local Government, General

Last Action

Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026

3/11/2026

Committee Referrals

Finance, Ways & Means Subcommittee3/11/2026
Finance, Ways & Means3/11/2026
State & Local Government3/4/2026
Cities & Counties Subcommittee2/25/2026
State & Local Government2/5/2026

Full Bill Text

No bill text available