Tennessee legislation · 114th General Assembly
Tennessee SB2160: AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government.
Status: Chaptered, May 26, 2026
Fiscal Summary LOCAL GOVERNMENTREVENUEPermissiveFY26-27<($49,927,500)FY27-28 & Subsequent Years<($66,570,000) Bill Summary This bill authorizes a county with a metropolitan form of government to do either of the following: Levy a tax on the retail sale of food and food ingredients within the county at a rate lower than the local tax rate levied on other privileges, goods, and services. Exempt from the local tax rate the retail sale of food and food ingredients within the county. If the county exercises this authority, then this bill requires the county to furnish a certified copy of the adopted resolution authorized to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of the month occurring at least 60 days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2026. This bill also authorizes the levying of the reduced tax rate or an exemption as described above to not be subject to the approval of the voters. METROPOLITAN COUNCILS REDUCING MEMBERSHIP Present law generally requires the membership of a metropolitan council to not exceed 20 voting members. If the membership of a metropolitan council is required to be reduced in order to comply with present law, then: (1) The metropolitan council reduction takes effect as of the next general metropolitan election after March 9, 2023. However, if the metropolitan council fails to take the necessary legislative action prior to the qualifying date for the next general metropolitan election after March 9, 2023, as set by the county election commission, then the terms of the current members of the metropolitan council are extended for one year and the county election commission must set a special general metropo
What the bill says
An act to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government.
From the introduced text:
AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government. SECTION 1. Tennessee Code Annotated, Section 67-6-702(a)(1), is amended by adding the following as a new subdivision (C): (C) (i) A county with a metropolitan form of government is authorized to: (a) Levy a tax on the retail sale of food and food ingredients, as described in § 67-6-228(a), within the county at a rate lower than the local tax rate levied on other privileges, goods, and services; or (b) Exempt from the local tax rate the retail sale of food and food ingredients, as described in § 67-6-228(a), within the county. (ii) The county shall furnish a certified copy of the adopted resolution authorized in subdivision (a)(1)(C)(i) to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of the month occurring at least sixty (60) days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2026. SECTION 2. Tennessee Code Annotated, Section 67-6-705(d), is amended by adding the language "or (a)(1)(C)" immediately after the language "§ 67-6-702(a)(1)(B)(ii)". SB2160 SECTION 3. Tennessee Code Annotated, Section 7-1-113, is amended by deleting from subsection (a) all language …
Sponsors
- Watson, Bo (R, 11) · primary sponsor
- Bowling, Janice (R, 16)
Latest actions
- : Comp. became Pub. Ch. 1014
- : Sponsor(s) Added.
- : Companion House Bill substituted
- : Placed on Senate Regular Calendar for 4/15/2026
- : Recommended for passage, refer to Senate Calendar Committee
- : Placed on Senate Finance, Ways, and Means Committee calendar for 4/1/2026
- : Action deferred in Senate Finance, Ways, and Means Committee to 4/1/2026
- : Placed on Senate Finance, Ways, and Means Committee calendar for 3/31/2026
- : Recommended for passage, refer to Senate Finance, Ways, and Means Committee
- : Placed on Senate State and Local Government Committee calendar for 3/10/2026
Votes
- FLOOR VOTE: Third Consideration (April 15, 2026): 27 yea, 5 nay, passed
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION (April 6, 2026): 76 yea, 16 nay, passed
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee (April 1, 2026): 8 yea, 1 nay, passed
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee (March 24, 2026): 24 yea, 3 nay, passed
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee (March 18, 2026): 11 yea, 0 nay, passed
- HOUSE STATE & LOCAL GOVERNMENT COMMITTEE: Rec. for pass; ref to Finance, Ways, and Means Committee (March 11, 2026): 19 yea, 0 nay, passed
Subjects: Archives, Publications, My Bills
Common questions
- What is SB2160?
- SB2160 is a bill in the Tennessee Legislature (114th General Assembly): AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government.
- What does SB2160 do?
- In its own words: An act to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to local government.
- What is the status of SB2160?
- Chaptered as of May 26, 2026. Latest action: Comp. became Pub. Ch. 1014 (May 26, 2026).
- Who sponsored SB2160?
- Watson, Bo (R, 11), with 1 co-sponsor.
- Where is the official record for SB2160?
- On the Tennessee Legislature website: https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=SB2160&GA=114
Source: official Tennessee record. Tracked by Delilah, AI for legislation across all 50 states and Congress.