Taxes, Exemption and Credits - As introduced, 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). - Amends TCA Title 67, Chapter 6.

SB 1837 would exempt from Tennessee's state sales and use tax the retail purchase of food and food ingredients eligible for purchase with WIC vouchers. This change applies to items meeting the federal WIC program's criteria (42 U.S.C. § 1786) and is set to take effect on July 1, 2026. It directly benefits WIC participants by eliminating state sales tax on these items and affects retailers by requiring them to not collect tax on WIC-eligible purchases. The exemption does not alter federal WIC program rules or apply to non-WIC-eligible items.