Tennessee Senate Bill SB0872

Tennessee 2025-2026 Regular Session

• Introduced: 2/5/25

Caption

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

Summary

SB0872 creates a new sales tax exemption for the retail sale of infant formula, diapers, and wipes designed to be used by infants and children. The bill defines infant formula broadly as a liquid or powder represented as a special dietary food for infants and children, including products intended to simulate human milk or serve as a complete or partial substitute for it. The measure amends Tennessee Code Annotated, Title 67, Chapter 6, Part 3, by adding a new exemption to the state sales and use tax law. If enacted, these items would no longer be subject to Tennessee sales tax beginning July 1, 2025. The bill is limited to these household and childcare necessities and does not alter other tax exemptions or rates.

Impact

The bill would reduce state sales tax revenue by exempting infant formula, diapers, and wipes from taxation and would directly affect retailers selling these items as well as families purchasing them. It would add a new exemption to Tennessee’s sales and use tax statutes in Title 67, Chapter 6, Part 3, and would require sellers to stop collecting sales tax on the covered products once the law takes effect on July 1, 2025.

Sentiment

No committee transcripts or recorded votes are available, so there is no documented debate or formal vote history to indicate support or opposition. Based on the bill’s subject matter, the proposal appears consumer-focused and aimed at reducing the cost of essential infant and child care items, but the available record does not show any expressed sentiment from legislators or stakeholders.

Contention

There is no recorded committee discussion or vote history in the provided materials, so no specific points of contention are documented. Potential areas of debate, if raised, would likely concern the revenue impact of expanding sales tax exemptions and whether the exemption should be limited to certain products or age groups, but those issues are not reflected in the available record.