Food retail sales tax
Known as the Retailers' Sales Tax Act
The act spans §§ 67-6-101 to 67-6-907 (222 sections).
Acts 2002, ch. 856, § 6; 2003, ch. 357, § 36; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 600, § 1; 2007, ch. 602, §§ 51, 83; 2012, ch. 1058, § 1; 2013, ch. 323, § 1; 201…
(1) Notwithstanding any provision of this part to the contrary, except as otherwise provided in subsection (b), the retail sale of food and food ingredients for human consumption shall be taxed at the rate of four percent (4%) of the sales price.
(2) The retail sale of food and food ingredients sold as prepared food, alcoholic beverages, candy, dietary supplements and tobacco shall be taxed at the rate levied on the sale of tangible personal property at retail by § 67-6-202.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.