Taxes, Sales - As enacted, extends indefinitely the authority of the commissioner of revenue to require persons selling food, candy, or nonalcoholic beverages, including bottled soft drinks, to retailers to file an information report of such net sales with the department by deleting the July 1, 2025, termination date. - Amends TCA Section 67-6-410.

HB 117 permanently extends a requirement for retailers selling food, candy, or nonalcoholic beverages (including bottled soft drinks) to submit sales data to the Tennessee Department of Revenue. It removes the July 1, 2025, expiration date from existing law (TCA § 67-6-410), making the reporting obligation indefinite. This affects retailers who sell the specified products, requiring them to continue filing annual net sales reports. The bill became effective May 2, 2025, after being signed by the Governor.