Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 6: Sales and Use Taxes

Part 2: Taxes Imposed

TCA 67-6-228: Food retail sales tax.

(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 five percent (5%) 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 SC 67-6-202.

History: Acts 2002, ch. 856, SC 6; 2003, ch. 357, SC 36; 2004, ch. 959, SC 68; 2005, ch. 311, SC 1; 2007, ch. 600, SC 1; 2007, ch. 602, SCSC 51, 83; 2012, ch. 1058, SC 1; 2013, ch. 323, SC 1.