TN SB1829

Exempts retail sales of food and food ingredients from state sales tax for eligible families

Eligible families must have annual household income not exceeding 300% of the federal free or reduced price school lunch threshold and claim a qualifying child or relative as a dependent

Families must apply to the Commissioner of Revenue with proof of eligibility, including their most recent federal Form 1040 tax return

Approved applicants receive a sales tax exemption certificate and wallet-sized card to present to retailers at purchase

Takes effect July 1, 2026 for the exemption; takes effect immediately upon becoming law for rulemaking and form development