Amends TCA Section 67-6-228.
Tennessee SB2603 proposes to amend TCA Section 67-6-228 to exempt the retail sale of food and food ingredients from sales tax for individuals who are 65 years or older and are residents of Tennessee. This bill specifically targets senior citizens, providing them with a tax relief benefit on food purchases. The key provision is the establishment of a sales tax exemption based on age and residency status.
Tennessee SB2603 proposes to amend TCA Section 67-6-228 to exempt the retail sale of food and food ingredients from sales tax for individuals who are 65 years or older and are residents of Tennessee. This bill specifically targets senior citizens, providing them with a tax relief benefit on food purchases. The key provision is the establishment of a sales tax exemption based on age and residency status.
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Southerland, Steve
114th General Assembly
February 2, 2026
March 10, 2026
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee