TN HB0539 | 2021-2022 | 112th General Assembly
Status
Completed Legislative Action
Spectrum: Moderate Partisan Bill (Republican 11-2)
Status: Passed on May 5 2021 - 100% progression
Action: 2021-05-05 - Comp. became Pub. Ch. 275
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Moderate Partisan Bill (Republican 11-2)
Status: Passed on May 5 2021 - 100% progression
Action: 2021-05-05 - Comp. became Pub. Ch. 275
Text: Latest bill text (Chaptered) [PDF]
Summary
As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - Amends TCA Title 67, Chapter 6, Part 5.
Title
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 5, relative to periodic filing.
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2021-05-05 | Comp. became Pub. Ch. 275 | |
| 2021-04-14 | House | Comp. SB subst. |
| 2021-04-14 | House | Sponsor(s) Added. |
| 2021-04-13 | House | Sponsor(s) Added. |
| 2021-04-08 | House | H. Placed on Regular Calendar for 4/14/2021 |
| 2021-04-07 | House | Placed on cal. Calendar & Rules Committee for 4/8/2021 |
| 2021-04-06 | House | Rec. for pass. if am., ref. to Calendar & Rules Committee |
| 2021-03-31 | House | Placed on cal. Finance, Ways, and Means Committee for 4/6/2021 |
| 2021-03-30 | House | Action def. in Finance, Ways, and Means Committee to 4/6/2021 |
| 2021-03-24 | House | Placed on cal. Finance, Ways, and Means Committee for 3/30/2021 |
| 2021-03-23 | House | Action def. in Finance, Ways, and Means Committee to 3/30/2021 |
| 2021-03-17 | House | Placed on cal. Finance, Ways, and Means Committee for 3/23/2021 |
| 2021-03-17 | House | Rec. for pass by s/c ref. to Finance, Ways, and Means Committee |
| 2021-03-10 | House | Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/17/2021 |
| 2021-03-10 | House | Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/17/2021 |
| 2021-03-03 | House | Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/10/2021 |
| 2021-02-10 | House | Assigned to s/c Finance, Ways, and Means Subcommittee |
| 2021-02-10 | House | P2C, ref. to Finance, Ways, and Means Committee |
| 2021-02-08 | House | Intro., P1C. |
| 2021-02-04 | House | Filed for introduction |
Same As/Similar To
SB1326 (Crossfiled) 2021-05-05 - Effective date(s) 07/01/2021
