What is Household Impact?
Groceries are exempt from the new ½ cent Local Option Sales Tax increase.
What is defined as “groceries”?

The State of Tennessee defines groceries as food and ingredients for home consumption.
Food from restaurants is not considered groceries.
Groceries include:
• Raw meats, produce, dairy products
• Packaged snacks, beverages, frozen foods
• Baking ingredients, condiments, spices
• Prepackaged non-alcoholic beverages
A detailed list of food and food ingredient items from the State of Tennessee can be found on
pages 211-212 of this document.
Cost Comparison:
Current Local Option Sales Tax Rate
vs. New Proposed Rate
|
|
 |
DISINFECTING WIPES |
|
TOILET PAPER |
Current Cost
$5.45 |
|
Current Cost
$7.63 |
New Cost
$5.48 |
|
New Cost
$7.68 |
Increase of 3¢ |
|
Increase of 5¢ |
|
|
|
|
|
 |
SCHOOL BACKPACK |
|
ADULT T-SHIRT |
Current Cost
$16.38 |
|
Current Cost
$27.30 |
New Cost
$16.45 |
|
New Cost
$27.43 |
Increase of 7¢ |
|
Increase of 13¢ |
|
|
|
 |
|
 |
COLD MEDICINE |
|
DOZEN EGGS |
Current Cost
$14.74 |
|
Current Cost
$7.09 |
New Cost
$14.81 |
|
New Cost
$7.09 |
Increase of 7¢ |
|
No Increase |