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 bill allows Tennessee counties and incorporated cities to choose whether to levy a lower sales tax rate on food and food ingredients or to exempt them entirely from the standard local sales tax. Local governments must pass a resolution or ordinance to activate this option, giving them direct control over how food taxes are applied within their jurisdictions. The legislation updates state tax codes to formally authorize these reduced rates or exemptions while ensuring that any changes are clearly recorded in local tax records.