HB1792In Committee

Amends TCA Title 67, Chapter 6.

Tennessee HB1792 proposes to amend Title 67, Chapter 6 of the Tennessee Code Annotated to exempt from state sales and use tax the retail sale of food and food ingredients that are eligible for vouchers under the Special Supplemental Food Program for Women, Infants, and Children (WIC). This bill primarily affects retailers and consumers participating in the WIC program by reducing the cost of eligible food items. Key provisions include the specific exemption for food items that meet WIC eligibility criteria, thereby promoting access to nutritious food for women, infants, and children in Tennessee.

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Overview

Tennessee HB1792 proposes to amend Title 67, Chapter 6 of the Tennessee Code Annotated to exempt from state sales and use tax the retail sale of food and food ingredients that are eligible for vouchers under the Special Supplemental Food Program for Women, Infants, and Children (WIC). This bill primarily affects retailers and consumers participating in the WIC program by reducing the cost of eligible food items. Key provisions include the specific exemption for food items that meet WIC eligibility criteria, thereby promoting access to nutritious food for women, infants, and children in Tennessee.

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Sponsor

Fritts, Monty

Details
Session

114th General Assembly

Introduced

January 21, 2026

Last Action

April 15, 2026

Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

Subjects
Taxes, Exemption and CreditsFood and Food Products

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