Taxes, Sales - As enacted, authorizes counties and municipalities, by resolution or ordinance of their governing bodies, to levy a tax on the retail sale of food and food ingredients for human consumption within the county or municipality at a rate less than the local option sales tax rate. - Amends TCA Title 67, Chapter 6, Part 7.

This enacted bill allows Tennessee counties and cities to choose whether to levy a sales tax on food and food ingredients or to exempt them entirely. Local governments must pass a resolution or ordinance to activate this option, and if they do tax food, the rate must be lower than the standard local sales tax rate. The law updates state code to clarify that these local decisions can override existing tax rules and ensures that such changes are recorded in official tax rate reports.