Exempts retail sale of food and food ingredients from tax for residents aged 65 and older.
This bill amends Tennessee Code Annotated, Section 67-6-228, to exempt the retail sale of food and food ingredients from tax for residents who are sixty-five years of age or older. The exemption applies to sales made to individuals meeting the age and residency criteria. The bill also updates the reference in Section 67-6-228(a) to include the new exemption provision. The changes will take effect on July 1, 2026.
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