Beginning July 1, 2013 the sales and use tax rate on food and food ingredients in TN will be lowered from 5.25 percent to 5 percent. Those food items not included in that lower rate list are; all prepared foods, dietary supplements, candy, alcoholic beverages, and tobacco. These food items will remain at the higher sales and use tax rate of 7 percent. For more information on this law visit the TN Department of Revenue.
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