Tennessee · 114th Regular Session (2025-2026) · Bill

SB 2160: Local Government, General - 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.

In committee Last action May 26, 2026: Comp. became Pub. Ch. 1014

Plain-language summary

SB 2160 is a bill introduced in the Tennessee Senate on February 2, 2026. According to its official title, it concerns: Local Government, General - 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. Primary sponsor: Bo Watson (Republican). Most recent recorded action (May 26, 2026): Comp. became Pub. Ch. 1014.

Sponsors

Primary sponsor: Bo Watson (Republican).