Tennessee Reduces Sales and Use Tax on Food

June 7, 2017

Alex Samuel

Author

Sovos

This blog was last updated on June 26, 2021

The State of Tennessee has enacted House Bill 534, also known as the IMPROVE Act. This legislation is effective July 1, 2017 and reduces the sales and use tax on food and food ingredients from 5% to 4% . Food and food ingredients includes substances that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. Prepared food, dietary supplements, candy, alcoholic beverages and tobacco continue to be subject to the general state sales and use tax rate of 7%.

Alex Samuel

Alex Samuel is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos' Regulatory Analysis function, Alex focuses on enterprise sales tax issues arising in various domestic and international jurisdictions. Prior to Sovos, Alex worked as an attorney at New Hampshire Legal Assistance. Alex is a member of the New Hampshire and Massachusetts Bars, earned his B.S. from the University of Minnesota and his J.D./LL.M from the University of New Hampshire School of Law.

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