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

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 and one half percent (5.5%) 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 the provisions of § 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.]