Exempts retail sales of infant formula and diapers from Tennessee sales and use tax.
Tennessee SB0872 amends the state's sales and use tax code to exempt the retail sale of infant formula and diapers and wipes designed for infants and children. The bill defines "infant formula" as a liquid or powder intended as a special dietary food for infants and children, simulating human milk or serving as a complete or partial substitute. This tax exemption takes effect on July 1, 2025.
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