SB2116 amends Tennessee sales and use tax exemptions to include books priced at $100 or less and redefines "books" to exclude newspapers, magazines.

SB2116 amends Tennessee Code Annotated, Title 67, Chapter 6, to modify sales and use tax exemptions. It adds a new exemption for books priced at $100 or less per item. The bill also redefines "books" to include written or printed pages enclosed between protective covers, such as nonfiction, fiction, short stories, reference books, textbooks, and workbooks, but excludes newspapers, magazines, and periodicals. This act takes effect July 1, 2026.

SB2116 amends Tennessee sales and use tax exemptions to include books priced at $100 or less and redefines "books" to exclude newspapers, magazines.

SB2116 amends Tennessee Code Annotated, Title 67, Chapter 6, to modify sales and use tax exemptions. It adds a new exemption for books priced at $100 or less per item. The bill also redefines "books" to include written or printed pages enclosed between protective covers, such as nonfiction, fiction, short stories, reference books, textbooks, and workbooks, but excludes newspapers, magazines, and periodicals. This act takes effect July 1, 2026.