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TN SB2603

Bill

Official Source

Status

Introduced

2/2/2026

Primary Sponsor

Steve Southerland

Click for details

Origin

Senate

114th General Assembly

AI Summary

  • Exempts retail sales of food and food ingredients from state sales tax for Tennessee residents age 65 and older
  • Amends Tennessee Code Annotated, Section 67-6-228 by adding a new subsection (c) creating the senior citizen food tax exemption
  • Food and food ingredients are defined according to existing state law under § 67-6-102
  • Effective date is July 1, 2026

Legislative Description

AN ACT to amend Tennessee Code Annotated, Section 67-6-228, relative to taxation.

Taxes, Exemption and Credits

Last Action

Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee

3/10/2026

Committee Referrals

Finance, Ways and Means2/5/2026

Full Bill Text

No bill text available