Taxes, Sales - As introduced, exempts the retail sale of fresh fruit and vegetables for human consumption from the food retail sales tax. - Amends TCA Title 67, Chapter 6.

HB 2086 would exempt the retail sale of fresh fruits and vegetables for human consumption from Tennessee's 4% food retail sales tax, which currently applies to most food items. This change directly affects grocery stores, farmers' markets, and other retailers selling fresh produce, as well as consumers purchasing these items. The bill amends Tennessee law to specifically remove the tax on fresh fruits and vegetables while leaving the 4% tax in place for other food and food ingredients. The exemption would take effect on July 1, 2026, providing immediate tax relief for these commonly purchased items.