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Subcommittee backs negative recommendation for Hensley bill to exempt food sales from state sales tax

Tennessee Senate Revenue Subcommittee · March 3, 2026
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Summary

Vice Chair Hale told the committee Senate Bill 2347 would exempt retail sales of food and food ingredients from the state sales-and-use tax and carries an $820 million fiscal note; the subcommittee voted to send the bill to full finance with a negative recommendation.

Chairman Hensley identified Item 4 as his bill and asked Vice Chair Hale to run the committee on it. Vice Chair Hale described Senate Bill 2347 as a proposal to "exempt from the state sales and use tax, the retail sale of food, and food ingredients" and noted the bill carries a fiscal note of negative $820,000,000.

Chairman Hensley moved for a negative recommendation, the motion was seconded, and the committee proceeded to a vote. The roll call recorded aye votes from Senators Hale, Powers, Wally and Chairman Hensley and a no vote from Senator Yarbrough; the committee sent Senate Bill 2347 to full finance with a negative recommendation.

The committee did not adopt amendments or attach conditions during the subcommittee discussion. The measure will next be considered by the Senate Finance Committee.