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SB1785 • 2026

Taxes, Exemption and Credits

AN ACT to amend Tennessee Code Annotated, Section 67-6-228 and Title 67, Chapter 6, Part 3, relative to taxation.

Taxes
Active

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

Sponsor
Reeves, Hale
Last action
2026-03-30
Official status
Placed on Senate State and Local Government Committee calendar for 3/31/2026
Effective date
Not listed

Plain English Breakdown

The candidate explanation included an incorrect start date of July 1, which should be 12:01 AM on July 1 according to the official source material.

Tennessee Sales Tax Holiday for Seniors on Food

This bill creates an exemption from sales tax in Tennessee for food and food ingredients purchased by individuals aged 65 and older between July 1, 2026, and September 30, 2026.

What This Bill Does

  • Exempts the sale of food and food ingredients during specific times if purchased by a person who is at least 65 years old from July 1, 2026, through September 30, 2026.
  • Does not apply to sales from micro markets or vending machines.

Who It Names or Affects

  • People aged 65 and older who buy food and food ingredients during the specified period.
  • Retail stores selling food and food ingredients to senior citizens.

Terms To Know

Sales Tax Holiday
A temporary period when certain items are not taxed by the government.
Micro Market
An automated vending system that sells food and drinks, often found in offices or public places.

Limits and Unknowns

  • The exemption does not apply to sales from micro markets or vending machines.
  • It only applies for a limited time period: July 1 through September 30, 2026.

Bill History

  1. 2026-04-08 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  2. 2026-03-30 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/31/2026

  3. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/31/2026

  4. 2026-03-25 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/31/2026

  5. 2026-03-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  6. 2026-03-25 Tennessee General Assembly

    Placed behind the budget

  7. 2026-03-24 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/25/2026

  8. 2026-03-24 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/25/2026

  9. 2026-03-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/24/2026

  10. 2026-03-18 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/25/2026

  11. 2026-03-17 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/24/2026

  12. 2026-03-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/17/2026

  13. 2026-02-03 Tennessee General Assembly

    Sponsor(s) Added.

  14. 2026-01-22 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  15. 2026-01-21 Tennessee General Assembly

    Introduced, Passed on First Consideration

  16. 2026-01-20 Tennessee General Assembly

    Filed for introduction

  17. 2026-01-14 Tennessee General Assembly

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

  18. 2026-01-14 Tennessee General Assembly

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

  19. 2026-01-13 Tennessee General Assembly

    Intro., P1C.

  20. 2026-01-08 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 1486
By Hale

SENATE BILL 1785
By Reeves
SB1785
009121
- 1 -

a*67-6-228,67-6-3
AN ACT to amend Tennessee Code Annotated, Section
67-6-228 and Title 67, Chapter 6, Part 3, relative
to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-393(j), is amended by adding
the following as a new subdivision (3):
(3) There is exempt from the tax imposed by this chapter the retail sale of food
and food ingredients if sold between 12:01 a.m. on July 1, 2026, and 11:59 p.m. on
September 30, 2026, to a person who is sixty-five (65) years of age or older. This
subdivision (j)(3) does not exempt sales from a micro market or vending machine or
device.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.