Taxes, Sales - As introduced, exempts the retail sale of fresh, frozen, and canned fruit and vegetables for human consumption from the food retail sales tax. - Amends TCA Section 67-6-228.

SB 1164 exempts the retail sale of fresh, frozen, and canned fruits and vegetables for human consumption from Tennessee's 4% sales tax on food. This change directly affects grocery shoppers purchasing produce and retailers selling these items. The bill amends Tennessee Code Annotated § 67-6-228 to remove the tax on these specific food items while maintaining the 4% tax on other food and food ingredients. The exemption will take effect July 1, 2025, if the bill is enacted.