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.

SB 1702 allows Tennessee counties with metropolitan governments (like Nashville) to either lower the sales tax on food and food ingredients below the standard local tax rate or fully exempt such sales. This applies specifically to metropolitan governments, not regular cities, and requires them to submit certified ordinances to the Department of Revenue for implementation. The reduced tax or exemption would take effect on October 1, 2026, for metropolitan governments, following a 60-day review period after documentation is submitted. The bill amends Tennessee Code Sections 67-6-702 and 67-6-228 to create this tax flexibility.