Taxes, Exemption and Credits - As introduced, exempts the retail sale of food and food ingredients from the sales and use tax when purchased by families with qualified dependents that meet certain household income requirements. - Amends TCA Title 67, Chapter 6.

HB 1767 would exempt the retail sale of food and food ingredients from Tennessee's sales tax for families with qualifying dependents who meet specific income thresholds. Eligible families must apply to the state's Commissioner of Revenue, providing proof of income (such as a federal tax return) to receive a sales tax exemption certificate and wallet-sized card. Retailers would be required to record the exemption account number and maintain documentation to verify the purchaser's eligibility at the point of sale. The exemption applies to food items defined under Tennessee law and would take effect on July 1, 2026, if the bill is enacted.