SB1785In Committee

Amends TCA Section 67-6-228 and Title 67, Chapter 6, Part 3.

Tennessee SB1785 establishes a sales tax holiday on food and food ingredients, as well as prepared food, for purchases made by individuals aged 65 and older from July 1, 2026, through September 30, 2026. The bill specifically targets senior citizens, providing them with a temporary exemption from sales tax on these items during the designated period. Key provisions include the definition of eligible food items and the age requirement for purchasers.

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Overview

Tennessee SB1785 establishes a sales tax holiday on food and food ingredients, as well as prepared food, for purchases made by individuals aged 65 and older from July 1, 2026, through September 30, 2026. The bill specifically targets senior citizens, providing them with a temporary exemption from sales tax on these items during the designated period. Key provisions include the definition of eligible food items and the age requirement for purchasers.

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Sponsor

Reeves, Shane

Details
Session

114th General Assembly

Introduced

January 20, 2026

Last Action

March 30, 2026

Placed on Senate State and Local Government Committee calendar for 3/31/2026

Subjects
Taxes, Exemption and CreditsTaxes, SalesSenior Citizens

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