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.

HB 784 exempts the retail sale of infant formula, diapers, and wipes designed for infants and children from Tennessee's sales and use tax. This change directly affects parents and caregivers who purchase these essential baby products, reducing their out-of-pocket costs. The bill amends Tennessee law to create this tax exemption, defining "infant formula" as products meant to substitute human milk for infants' dietary needs. The exemption takes effect July 1, 2025.