Tennessee § 67-6-228 Food retail sales tax

Tennessee Statutes

§ 67-6-228 — Food retail sales tax

Tennessee § 67-6-228

Title67

This text of Tennessee § 67-6-228 (Food retail sales tax) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-6-228 (2026).

Text

(a)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.

(b)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 .

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(a) 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. (b) 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 .

Legislative History

Amended by 2017 Tenn. Acts, ch. 181,s 30, eff. 7/1/2017. Amended by 2013 Tenn. Acts, ch. 323,s 1, eff. 7/1/2013. 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.