Taxes, Exemption and Credits

Plain English Breakdown

The bill summary does not provide additional details beyond the tax exemption for food items.

Tax Exemption for Senior Citizens on Food Purchases

This bill removes sales tax on food and ingredients sold to Tennessee residents aged 65 or older.

What This Bill Does

• Exempts senior citizens from paying sales tax when buying food and food ingredients in Tennessee.
• Updates the state's tax code to include this new exemption.

Who It Names or Affects

• Tennessee residents aged 65 or older
• Food retailers in Tennessee

Terms To Know

Sales Tax

A tax added to the price of goods and services when they are sold.

Retail Sale

The sale of products directly to consumers for personal use.

Limits and Unknowns

• Does not specify how retailers will verify a customer's age or residency.
• Effective date is July 1, 2026.

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

<BillNo> <Sponsor>

SENATE BILL 2603
By Southerland
SB2603
007888
- 1 -

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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-228, is amended by adding the
following new subsection:
(c) There is exempt from the tax imposed by this chapter the retail sale of food
and food ingredients, as defined in § 67-6-102, if sold to a person who is sixty-five (65)
years of age or older and a resident of this state.
SECTION 2. Tennessee Code Annotated, Section 67-6-228(a), is amended by deleting
"subsection (b)" and substituting instead "subsections (b) and (c)".
SECTION 3. This act takes effect July 1, 2026, the public welfare requiring it.