Taxes, Sales - As introduced, authorizes a county with a metropolitan government to levy a tax on the retail sale of food and food ingredients for human consumption within the county at a rate less than the local option sales tax rate. - Amends TCA Title 7 and Title 67.

HB 1893 allows Tennessee counties with metropolitan governments (like Nashville) to set a lower tax rate or fully exempt food and food ingredients from local sales tax. It amends tax codes to let these governments apply a reduced rate below the standard city tax rate for food sales, or provide an exemption, while keeping existing surcharges on food sales intact. The change would take effect for metropolitan governments on October 1, 2026, and directly affects grocery stores, restaurants, and residents purchasing food within those jurisdictions. The bill creates a specific mechanism for local governments to adjust food tax treatment without changing overall tax structure.