SB1695

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the tax on the retail sale of food and food ingredients.

Introduced·1/15/26

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

Tennessee SB1695 amends the 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 act is set to take effect on July 1, 2026.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance, Ways and Means Committee
Next
Committee decision

Sponsors

DD
2
0
Democratic CaucusRepublican Caucus

Calendar

Apr 20

1:00 PM

Senate Finance, Ways And Means Hearing

Mar 17

8:45 AM

Senate Revenue Subcommittee Of Finance, Ways & Means Hearing

History

Apr 20

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026