Taxes, Exemption and Credits - As introduced, exempts the retail sale of food and food ingredients from the sales and use tax when purchased by families with qualified dependents that meet certain household income requirements. - Amends TCA Title 67, Chapter 6.

Summary

The bill creates a sales‑and‑use tax exemption for the retail purchase of food and food ingredients when bought by families that have a qualifying dependent and whose household income is at or below 300 % of the federal free‑or‑reduced‑price lunch threshold. Eligible families must apply to the Tennessee Department of Revenue, provide a recent federal tax return, and receive a certificate and wallet‑size card to present at checkout. Retailers must record the exemption number to verify the discount.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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