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HB0784 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to sales and use tax exemptions.

Children Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Martin G, Haile
Last action
2025-04-09
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Tennessee Sales Tax Exemption for Infant Formula and Diapers

This bill removes sales tax on infant formula and diapers in Tennessee.

What This Bill Does

  • Removes sales tax from the sale of infant formula.
  • Exempts diapers designed for infants and children from sales tax.
  • Includes wipes made to be used by infants and children as part of the exemption.

Who It Names or Affects

  • Parents and caregivers who buy infant formula, diapers, or wipes.
  • Retail stores that sell these items.

Terms To Know

Infant formula
A liquid or powder food for infants and children that simulates human milk or is a substitute for it.

Limits and Unknowns

  • The bill does not specify the exact types of wipes that qualify.
  • It's unclear how this change will affect local government revenue in the long term.

Bill History

  1. 2025-04-17 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  2. 2025-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  3. 2025-04-14 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  4. 2025-04-09 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  5. 2025-03-18 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee w/ negative recommendation

  6. 2025-03-11 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2025

  7. 2025-03-05 Tennessee General Assembly

    Placed behind the budget

  8. 2025-02-26 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/5/2025

  9. 2025-02-19 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  11. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

  12. 2025-02-10 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  13. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  14. 2025-02-06 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  15. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  16. 2025-02-05 Tennessee General Assembly

    Filed for introduction

  17. 2025-02-04 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 872
By Haile

HOUSE BILL 784
By Martin G

HB0784
001583
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, Part 3, relative to sales and use tax
exemptions.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Title 67, Chapter 6, Part 3, is amended by
adding the following as a new section:
(a) There is exempt from the tax imposed by this chapter the retail sale of infant
formula and diapers and wipes designed to be used by infants and children.
(b) As used in this section, "infant formula" means a liquid or powder that
purports or is represented to be for special dietary use solely as a food for infants and
children by nature of its simulation of human milk or its suitability as a complete or partial
substitute for human milk.
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.