SB1829In Committee

Amends TCA Title 67, Chapter 6.

Tennessee SB1829 amends Title 67, Chapter 6 of the Tennessee Code Annotated to exempt the retail sale of food and food ingredients from sales and use tax for families with qualified dependents, provided they meet specific household income requirements. This bill primarily affects low-income families with dependents by reducing their tax burden on essential food purchases. Key provisions include the establishment of eligibility criteria based on household income to qualify for the tax exemption.

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Overview

Tennessee SB1829 amends Title 67, Chapter 6 of the Tennessee Code Annotated to exempt the retail sale of food and food ingredients from sales and use tax for families with qualified dependents, provided they meet specific household income requirements. This bill primarily affects low-income families with dependents by reducing their tax burden on essential food purchases. Key provisions include the establishment of eligibility criteria based on household income to qualify for the tax exemption.

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Sponsor

Yarbro, Jeff

Details
Session

114th General Assembly

Introduced

January 21, 2026

Last Action

April 20, 2026

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Subjects
Taxes, Exemption and CreditsTaxes, SalesFood and Food Products

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