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.

SB 2135 urges the Tennessee Department of Revenue to study sales tax revenue from non-prepared food (like fresh produce) and prepared food over the previous five fiscal years. The department must submit a report with findings and recommendations to the Senate Finance Committee chair, the House tax committee chair, and the Office of Legislative Budget Analysis by December 31, 2026. This bill does not change current tax rates or collections but requests a study to inform potential future policy decisions. It directly affects the Department of Revenue (which must conduct the study) and legislative committees (which will receive the report).