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Bill

SB 2116

Taxes, Sales - As introduced, exempts books from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.

114th Regular Session (2025-2026) Introduced by Heidi Campbell

Exempts books from Tennessee sales tax during the annual sales tax holiday, reducing state revenue while incentivizing book purchases.

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
#sales #taxes
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Bill Summary · SB 2116

Legislative bill overview

SB 2116 would amend Tennessee's sales tax code to exempt books from sales tax during the state's annual sales tax holiday. Currently, Tennessee's sales tax holiday applies to specific categories of items (traditionally school supplies and clothing), and this bill would add books to that exemption for the designated holiday period.

Why is this important

This measure affects consumer purchasing power for book buyers during the tax holiday and reduces state revenue during that period. It reflects policy priorities around literacy access and education by financially incentivizing book purchases for residents.

Potential points of contention

  • Revenue impact: The bill reduces state tax collections during the holiday period; fiscal impact depends on book purchase volume and whether this represents new spending or shifts existing purchases to the holiday window
  • Scope definition: The bill would need to clarify what qualifies as a "book" (e.g., audiobooks, e-books, textbooks, children's books, magazines) to avoid implementation ambiguity
  • Equity considerations: Some argue tax holidays provide greater benefit to higher-income households with larger discretionary spending, while others view book access as promoting educational equity

Compiled from official sources — confirm details with the bill’s official record.

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