Taxes, Sales - As introduced, urges the department of revenue to study the amount of revenue derived during the previous five fiscal years from the sales tax imposed on retail sales of non-prepared food, and from the general sales tax imposed on retail sales of prepared food; requires a report be submitted to the chairs of the finance, ways and means committees and the office of legislative budget analysis. - Amends TCA Title 67, Chapter 6.

HB 1778 requires Tennessee's Department of Revenue to study sales tax revenue from two food categories over the previous five fiscal years: non-prepared food (like fresh produce) and prepared food. The department must report its findings, including revenue amounts and recommendations, to legislative committees by December 31, 2026. This bill does not change tax rates or create new taxes - it only requests a factual analysis of existing revenue. The study aims to inform future policy decisions but does not enact any immediate policy changes.