Tennessee Code Title 68. Health, Safety and Environmental Protection § 68-14-714

(a) Churches, schools, civic, fraternal or veterans' organizations serving food are exempt from the payment of food service establishment permit fees; provided, that food is served on no more than fifty-two (52) separate days in one (1) fiscal year. The exemption is expressly limited to the payment of fees and shall not exempt these organizations from any other provisions of this part.

(b) In addition to the exemption established in subsection (a), churches involved in the sale of food at a four-day, multi-regional event sponsored by a local chamber of commerce, whose primary purpose is to generate economic interest in the regions, shall further be exempt from the payment of food service establishment permit fees for the event.

(c) A bona fide charitable or nonprofit organization that operates a food bank and an on-site feeding program for the free distribution of food to combat poverty and hunger shall be exempt from the payment of food service establishment permit fees.

(d) When application is made for a permit to operate any food service establishment after January 1 of any year, or such other date as the commissioner may establish by rule and regulation, the fee charged for the permit shall be one-half ( 1/2 ) the annual rate; provided, however, that where the establishment was subject to permit requirements prior to January 1 or such other date as the commissioner may establish by rule and regulation, of any year, no such fractional rate shall be allowed.