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HB1876 • 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
Last action
2026-02-02
Official status
Withdrawn.
Effective date
Not listed

Plain English Breakdown

The bill was withdrawn on February 2, 2026, which means it is no longer active and its provisions will not be implemented unless reintroduced.

Tennessee Sales Tax Exemption for Infant Formula and Diapers

This bill removes sales and use taxes on infant formula and diapers and wipes designed to be used by infants and children in Tennessee.

What This Bill Does

  • Removes the sales tax from buying infant formula.
  • Exempts specific types of diapers and wipes designed for infants and young children from sales tax.

Who It Names or Affects

  • Parents and caregivers who buy infant formula, diapers, and wipes in Tennessee.

Terms To Know

Infant Formula
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.

Limits and Unknowns

  • The bill was withdrawn on February 2, 2026, so it is not currently active.
  • It's unclear if the exemptions will be implemented as of July 1, 2026, since the bill is no longer active.

Bill History

  1. Date Tennessee General Assembly

  2. 2026-02-02 Tennessee General Assembly

    Withdrawn.

  3. 2026-02-02 Tennessee General Assembly

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

  4. 2026-02-02 Tennessee General Assembly

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

  5. 2026-01-22 Tennessee General Assembly

    Intro., P1C.

  6. 2026-01-21 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
<BillNo> <Sponsor>

HOUSE BILL 1876
By Martin G
HB1876
010972
- 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:
(1) Infant formula; and
(2) 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, 2026, the public welfare requiring it.