Local Government, General - As enacted, authorizes counties with a metropolitan form of government, by resolution of their governing bodies, 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 or exempt the retail sale of such food and food ingredients from the local option sales tax; deletes obsolete provisions relating to the timing for reducing the membership of metropolitan councils. - Amends TCA Title 5; Title 6; Title 7 and Title 67, Chapter 6.

SB 2160 allows counties with metropolitan government (like large cities) to choose whether to lower the sales tax on grocery items or exempt them entirely from local sales tax. Counties must pass a resolution and submit it to the state Department of Revenue; the reduced rate or exemption takes effect on October 1, 2026, and applies only to tax periods starting after that date. The bill also removes outdated rules about reducing metropolitan council sizes. This directly affects grocery shoppers and retailers in participating counties by potentially lowering their sales tax burden.