Exempts retail sales of food and food ingredients from tax on the fifth day of each month.

This bill amends Tennessee's tax code to exempt the retail sale of food and food ingredients from tax if sold between 12:01 a.m. and 11:59 p.m. on the fifth day of any month. This exemption does not apply to sales from micro markets, vending machines, or devices. The change takes effect July 1, 2026.

Exempts retail sales of food and food ingredients from tax on the fifth day of each month.

This bill amends Tennessee's tax code to exempt the retail sale of food and food ingredients from tax if sold between 12:01 a.m. and 11:59 p.m. on the fifth day of any month. This exemption does not apply to sales from micro markets, vending machines, or devices. The change takes effect July 1, 2026.