The state Department of Revenue has announced that Tennessee’s first sales-tax holiday on food, including ingredients and prepared food, will be July 30-Aug. 5.
“Food and food ingredients” are defined as liquid, concentrated, solid, frozen, dried, or dehydrated substances that are sold to be ingested or chewed by humans and are consumed for their taste or nutritional value. Food ingredients do not include alcoholic beverages, tobacco, candy, dietary supplements, and prepared food.
An item is considered “prepared food” if it meets one of the following qualifications:
• It is sold in a heated state or heated by the seller;
• It contains two or more food ingredients mixed together by the seller for sale as a single item; or
• The vendor who sells it also provides eating utensils, such as plates, knives, forks, spoons, glasses, cups, napkins, or straws.
