Taxes, Sales - As introduced, exempts the retail sale of generic food products from the food retail sales tax. - Amends TCA Title 67, Chapter 6.

SB 2277 exempts the retail sale of "generic food products" (defined as store-brand foods produced by third parties for grocery retailers) from Tennessee's 4% food sales tax. This directly affects consumers purchasing store-brand generic groceries and the retailers selling them, as these items will no longer incur the tax. The bill amends Tennessee's tax code to create this specific exemption, excluding such products from the standard food tax rate. The change takes effect July 1, 2026.