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SB 1293

Taxes, Sales - As enacted, extends indefinitely the authority of the commissioner of revenue to require persons selling food, candy, or nonalcoholic beverages, including bottled soft drinks, to retailers to file an information report of such net sales with the department by deleting the July 1, 2025, termination date. - Amends TCA Section 67-6-410.

114th Regular Session (2025-2026)

Tennessee makes permanent its requirement for food and beverage wholesalers to report net sales data to state revenue officials, extending indefinite regulatory authority over the distribution sector.

Comp. became Pub. Ch. 335
#sales #taxes
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Bill Summary · SB 1293

Legislative bill overview

SB 1293 removes the July 1, 2025 sunset provision from Tennessee's food and beverage sales reporting requirement, making it permanent instead of temporary. The bill allows the state's Commissioner of Revenue to indefinitely require wholesalers and distributors selling food, candy, and soft drinks to retailers to file net sales information reports with the Department of Revenue.

Why is this important

This extends the state's data collection authority over food and beverage distribution indefinitely, which affects wholesale pricing transparency and potentially impacts how the state monitors the food supply chain. The decision to make this permanent rather than allowing it to expire suggests the state views this reporting as essential administrative infrastructure, though it shifts from temporary to indefinite regulatory authority.

Potential points of contention

  • Regulatory burden: Wholesalers must maintain ongoing reporting compliance with no expiration date, potentially increasing administrative costs for businesses
  • Data use transparency: The bill doesn't clarify how the state uses collected sales data or what oversight exists over its application
  • Scope concerns: Applies broadly to all food, candy, and beverages, meaning even small producers selling through distributors could be subject to reporting requirements

Compiled from official sources — confirm details with the bill’s official record.

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