Exempts food and food ingredients from sales tax for eligible families in Tennessee.
This bill amends Tennessee Code to exempt the retail sale of food and food ingredients from sales tax for eligible families. An eligible family must meet income criteria and have a qualifying child or relative claimed as a dependent for federal income tax purposes. To qualify, families must submit an application with proof of eligibility to the commissioner of revenue. If approved, the department of revenue issues an exemption certificate and card. The retailer must record the exemption account number and maintain a copy of the exemption in their records.
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