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TN SB2135
Bill
Status
1/23/2026
Primary Sponsor
Brent Taylor
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AI Summary
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Urges the Department of Revenue to conduct a study by December 31, 2026, on 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 § 67-6-228
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Requires the department to submit a report within 90 days of completing the study to the Senate Finance, Ways and Means Committee chair, the House tax committee chair, and the Office of Legislative Budget Analysis
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Report must identify revenue amounts and include any findings or recommendations
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Takes effect immediately upon becoming law
Legislative Description
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales tax.
Taxes, Sales
Last Action
Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
3/3/2026