Taxes, Exemption and Credits - As introduced, exempts the retail sale of food and food ingredients from the sales and use tax when sold on the fifth day of any month. - Amends TCA Title 67, Chapter 6.

HB 1722 would exempt the retail sale of food and food ingredients from Tennessee's sales tax when sold between 12:01 a.m. and 11:59 p.m. on the fifth day of every month. This exemption applies only to standard retail sales, excluding transactions from micro markets or vending machines. The policy change would take effect on July 1, 2026, and directly affects grocery stores, restaurants, and other retailers selling eligible food products on the specified day.