Plain English Breakdown
The official source material does not provide details on enforcement or monitoring of the tax exemption, nor does it specify additional state laws affecting WIC-eligible food items after enactment.
Tennessee Food Tax Exemption Act
This bill removes state sales and use tax on food items that are part of the WIC program.
What This Bill Does
- Exempts from Tennessee's sales and use taxes the retail sale of food and food ingredients eligible for vouchers under the Special Supplemental Food Program for Women, Infants, and Children (WIC).
- Adds a new section to Title 67, Chapter 6 of the Tennessee Code Annotated.
Who It Names or Affects
- People who receive WIC vouchers and use them to buy food at stores.
- Retailers selling food items eligible for WIC vouchers.
Terms To Know
- WIC
- Special Supplemental Food Program for Women, Infants, and Children, a federal program that provides nutrition assistance to low-income pregnant women, new mothers, infants, and young children.
Limits and Unknowns
- The bill does not specify how the tax exemption will be enforced or monitored.
- It is unclear if there are any additional state laws that might affect WIC-eligible food items after this act takes effect.