Tennessee · 114th Regular Session (2025-2026) · Bill

SB 2603: Taxes, Exemption and Credits - As introduced, exempts the retail sale of food and food ingredients from the sales tax if sold to a person who is 65 or older and a Tennessee resident. - Amends TCA Section 67-6-228.

In committee Last action March 10, 2026: Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee

Plain-language summary

SB 2603 is a bill introduced in the Tennessee Senate on February 2, 2026. According to its official title, it concerns: Taxes, Exemption and Credits - As introduced, exempts the retail sale of food and food ingredients from the sales tax if sold to a person who is 65 or older and a Tennessee resident. - Amends TCA Section 67-6-228. Primary sponsor: Steve Southerland (Republican). Most recent recorded action (March 10, 2026): Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee.

Sponsors

Primary sponsor: Steve Southerland (Republican).