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 1876 would have exempted infant formula, diapers, and wipes designed for infants and children from Tennessee's sales tax. This change would directly affect parents and caregivers who purchase these essential baby products, reducing their out-of-pocket costs. The bill specifically defines "infant formula" as products meant to substitute human milk for infants and children. The proposed exemption was scheduled to take effect July 1, 2026, but the bill was withdrawn on February 2, 2026, and is not currently law.