TN SB2337

Eliminates state sales tax on basic grocery staples including fresh/frozen produce, raw meat, poultry, fish, eggs, flour, cornmeal, dried legumes, bread, unsweetened cereal, dairy, and 100% fruit/vegetable juice

Maintains sales tax on processed and less nutritious food items including highly processed food, packaged ready-to-eat food, canned food, snacks, chips, cookies, sugary cereal, and soda

Amends Tennessee Code Annotated Section 67-6-228 to create a two-tiered grocery tax system distinguishing between tax-exempt whole foods and taxable processed foods

Effective date of July 1, 2026