Tennessee § 67-6-228 - Food retail sales tax.

§ 67-6-228. Food retail sales tax.

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. 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. 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; 2017, ch. 181, § 30. Compiler's Notes. Acts 2002, ch. 856, § 10, effective July 4, 2002, provided that notwithstanding any provision of law to the contrary, the commissioner of revenue is authorized to waive tax liability and associated interest and penalties otherwise imposed for failure to pay taxes levied pursuant to that act in a timely manner, but only to the extent that the taxpayer or vendor can demonstrate, to the commissioner's satisfaction, that the taxpayer's or vendor's noncompliance with the requirements of the act unavoidably and directly resulted from the close proximity of the effective date of the act with implementation of the increase in tax rates or items or activities taxed pursuant to the provisions of the act. Section 14(j) of that same act provided that § 10 be repealed effective September 2, 2002. Acts 2002, ch. 856, § 13 provided that no expenditure of public funds pursuant to that act shall be made in violation of the provisions of Title VI of the Civil Rights Act of 1964, as codified in 42 U.S.C. § 2000 d. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 36, as amended by Acts 2004, ch. 959, § 68, as amended by Acts 2005, ch. 311, § 1, is repealed in its entirety, effective June 28, 2007. Acts 2007, ch. 600, § 4 provided that it is the intent of the general assembly that § 1 of the act become effective immediately after Acts 2007, ch. 602, § 83 takes effect. Acts 2017, ch. 181, § 1 provided that the act, which amended this section, shall be known and may be cited as the “Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act” or the “2017 Tax Cut Act.” Law Reviews. Building a House of Cards: A Policy Evaluation of Tennessee's Tax Reform Act of 2002 with Emphasis on Fairness to the Poor (Robert F. Parsley), 70 Tenn. L. Rev. 1177 (2003).