Senate Bill 1695, also known as House Bill 1722, proposes an amendment to Tennessee Code Annotated, Title 67, Chapter 6, concerning the tax on the retail sale of food and food ingredients. The bill introduces a new subsection (i) to Section 67-6-393, which exempts the retail sale of food and food ingredients from the tax if sold between 12:01 a.m. and 11:59 p.m. on the fifth day of any month. However, this exemption does not apply to sales from micro markets or vending machines.

The bill is set to take effect on July 1, 2026, emphasizing the public welfare as a reason for its implementation. This legislative change aims to provide temporary tax relief for consumers purchasing food and food ingredients during the specified time frame each month.

Statutes affected:
Introduced: 67-6-393