RUTHERFORD COUNTY, TN - State Rep. Mike Sparks of Smyrna, has filed legislation to lower the cost of living for families in Rutherford County and across the Volunteer State. House Bill 2086, or the Fresh Food Affordability (FFA) Act, would eliminate the state sales tax on fresh fruits and vegetables in Tennessee...

Unlike many bills proposed to reduce grocery taxes, this measure would cut the full sales tax on fresh fruits and vegetables - deleting both state and local portions of the tax… According to the United States Bureau of Labor Statistics, fresh fruits and vegetables comprise 12.03% of the mean family’s “Food at Home” expenditures. Therefore, the projected decrease in state revenue is estimated at just over $102 million annually, while the reduction in local revenue is expected to exceed $70 million, spread across all 95 counties. Sparks said the total amount of revenue generated from grocery store taxes overall is substantial...

Because the bill does not cut taxes on all grocery items and focuses on only fruits and vegetables, Sparks believes his bill has a good chance of passing...

MORE: Some states do not charge sales tax on the majority of items purchased at retail grocery stores. However, because the Volunteer State does not have a state income tax like most other states, Tennessee does impose a sales tax on groceries. Currently, the state grocery tax rate is 4%, which is combined with local option taxes that add approximately 2.75%. In areas such as Rutherford County, the total tax rate on groceries is typically about 6.75%, compared to the standard 9.75% sales tax applied to most other retail purchases.

Keep in mind that not every grocery item is currently taxed at the 4% rate. But that 4% state rate does apply to most packaged food items, including fruits, vegetables, grains, dairy products, meat, and non-carbonated beverages. However, items such as candy and hot or prepared foods — including a cooked ham, rotisserie chicken, or deli meals prepared in-store — are taxed at the standard sales tax rate. Soft drinks, energy drinks, and dietary supplements are also subject to the regular combined rate, which totals approximately 9.75% in Rutherford County.

On February 4, the House version of the bill was assigned to the Finance, Ways and Means Subcommittee, while the Senate version (SB 2254) has passed on the second reading and is in the Senate Finance, Ways and Means Committee. If approved by the General Assembly, House Bill 2086 would take effect in just a few months on July 1, 2026.

• See Previous News Article on Sparks Bill HERE.