SB 2160: AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government.

Summary

As enacted, authorizes counties with a metropolitan form of government, by resolution of their governing bodies, to levy a tax on the retail sale of food and food ingredients for human consumption within the county at a rate less than the local option sales tax rate or exempt the retail sale of such food and food ingredients from the local option sales tax; deletes obsolete provisions relating to the timing for reducing the membership of metropolitan councils. - Amends TCA Title 5; Title 6; Title 7 and Title 67, Chapter 6.

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May 26, 2026

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