Image Credit: TN General Assembly
The Tennessee Conservative [By Olivia Lupia] –
After stalling in the House, a bill aiming to eliminate state sales tax on groceries is also facing opposition in the Senate as it was referred to the Senate Finance, Ways, and Means Committee with a negative recommendation.
SB2347 by Sen. Joey Hensley seeks to exempt food and food ingredients from state sales tax, an issue Republican leadership committed to address this year after a similar bill failed during the 2025 legislative session.
Due to its significant fiscal note which claims the state would potentially lose over $800 million in tax revenue, the bill was referred out of the Senate Finance, Ways, and Means Subcommittee, which is chaired by Hensley, with a negative recommendation. This means the committee does not support the legislation but will allow it to be considered further by the full committee.
It is unlikely the full Senate Finance, Ways, and Means Committee will be favorable to the bill (contact info below), especially as the House companion, HB1530 by Rep. Todd Warner, was placed behind the budget in the House Finance, Ways, and Means Subcommittee last month because of its large fiscal note.
While Rep. Warner contended that the fiscal impact would ultimately be less than indicated as the state would not be losing the whole of the tax revenue, he is not optimistic that the bill will be pulled from behind the budget this year for consideration.
As both chambers of the legislature have seemingly dismissed the proposal, despite comments from GOP Majority Leader William Lamberth saying the funding issues could possibly be overcome, it is reasonable to presume the measure will likely fail this session.
Senate Finance, Ways, and Means Committee – SB2347 hearing date to be determined
SB2347 exempts food and food ingredients from state sales tax.
Sen.bo.watson@capitol.tn.gov; sen.john.stevens@capitol.tn.gov; sen.joey.hensley@capitol.tn.gov; sen.ferrell.haile@capitol.tn.gov; sen.jack.johnson@capitol.tn.gov; sen.london.lamar@capitol.tn.gov; sen.bill.powers@capitol.tn.gov; sen.paul.rose@capitol.tn.gov; sen.page.walley@capitol.tn.gov; sen.ken.yager@capitol.tn.gov; sen.jeff.yarbro@capitol.tn.gov
About the Author: Olivia Lupia is a political refugee from Colorado who now calls Tennessee home. A proud follower of Christ, she views all political happenings through a Biblical lens and aims to utilize her knowledge and experience to educate and equip others. Olivia is an outspoken conservative who has run for local office, managed campaigns, and been highly involved with state & local GOPs, state legislatures, and other grassroots organizations and movements. Olivia can be reached at olivia@tennesseeconservativenews.com.
