Taxes, Sales - As introduced, exempts books from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.

SB 2116 exempts books priced at $100 or less per item from Tennessee's annual sales tax holiday, expanding existing tax relief. It directly affects consumers purchasing qualifying books - such as textbooks, workbooks, or nonfiction works - during the tax-free period. The bill amends Tennessee tax law to add this exemption and clarifies that "books" include printed literary works and educational materials but exclude newspapers and magazines. The changes take effect July 1, 2026, and apply to the annual sales tax holiday period.