Bill > HB2044

This bill exempts from the state sales and use tax the retail sale of food and food ingredients that are voucher-eligible under the Special Supplemental Food Program for Women, Infants, and Children (WIC), a federal program that provides nutritious foods, nutrition education, and access to healthcare to low-income pregnant, breastfeeding, and postpartum women, and to infants and children up to age 5 who are found to be at nutritional risk. The bill amends Tennessee's sales and use tax law to implement this exemption, which will take effect on July 1, 2024.