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SB 872

Taxes, Sales - As introduced, exempts from the sales and use tax the retail sale of infant formula and diapers and wipes designed to be used by infants and children. - Amends TCA Title 67, Chapter 6, Part 3.

114th Regular Session (2025-2026) Introduced by Ferrell Haile

SB 872 eliminates Tennessee sales tax on infant formula, diapers, and wipes to reduce household expenses for families with young children.

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
#sales #taxes
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Bill Summary · SB 872

Legislative bill overview

SB 872 would exempt infant formula, diapers, and wipes from Tennessee's sales and use tax. The bill amends the state tax code to create a new category of tax-exempt essential items for infants and young children.

Why is this important

These products represent significant recurring expenses for families with young children, and a sales tax exemption would reduce household costs during critical early childhood years. Tennessee currently taxes these items at the standard rate, making this policy relevant to household budgeting and child welfare support discussions.

Potential points of contention

  • Revenue impact: Removing sales tax on these items reduces state tax revenue, which could affect funding for other programs unless offset by budget adjustments or other revenue sources
  • Scope definition: The bill's language about products "designed to be used by infants and children" may create ambiguity about what qualifies (age limits, product types), potentially complicating enforcement and creating disputes
  • Precedent and equity: Exempting specific product categories raises questions about why these items receive preferential treatment versus other essential goods (food, medicine, clothing) and whether other low-income expenses should similarly qualify

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

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