TN SB1326 | 2021-2022 | 112th General Assembly
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 2-0)
Status: Passed on May 5 2021 - 100% progression
Action: 2021-05-05 - Effective date(s) 07/01/2021
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Partisan Bill (Republican 2-0)
Status: Passed on May 5 2021 - 100% progression
Action: 2021-05-05 - Effective date(s) 07/01/2021
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
Roll Calls
2021-04-19 - Senate - FLOOR VOTE: Motion to Concur House Amendment # 1 (Y: 32 N: 0 NV: 0 Abs: 0) [PASS]
2021-04-14 - House - FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION (Y: 91 N: 0 NV: 0 Abs: 0) [PASS]
2021-04-12 - Senate - FLOOR VOTE: Motion to Adopt (Y: 32 N: 0 NV: 0 Abs: 0) [PASS]
2021-04-06 - Senate - SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee (Y: 8 N: 0 NV: 0 Abs: 0) [PASS]
2021-04-14 - House - FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION (Y: 91 N: 0 NV: 0 Abs: 0) [PASS]
2021-04-12 - Senate - FLOOR VOTE: Motion to Adopt (Y: 32 N: 0 NV: 0 Abs: 0) [PASS]
2021-04-06 - Senate - SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee (Y: 8 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2021-05-05 | Effective date(s) 07/01/2021 | |
| 2021-05-05 | Pub. Ch. 275 | |
| 2021-04-30 | Senate | Signed by Governor. |
| 2021-04-22 | Senate | Transmitted to Governor for action. |
| 2021-04-21 | House | Signed by H. Speaker |
| 2021-04-21 | Senate | Signed by Senate Speaker |
| 2021-04-20 | Senate | Enrolled and ready for signatures |
| 2021-04-19 | Senate | Concurred, Ayes 32, Nays 0 (Amendment 1 - HA0226) |
| 2021-04-15 | Senate | Placed on Senate Message Calendar for 4/19/2021 |
| 2021-04-14 | House | Passed H., as am., Ayes 91, Nays 0, PNV 0 |
| 2021-04-14 | House | H. adopted am. (Amendment 1 - HA0226) |
| 2021-04-14 | House | Subst. for comp. HB. |
| 2021-04-14 | House | Rcvd. from S., held on H. desk. |
| 2021-04-12 | Senate | Engrossed; ready for transmission to House |
| 2021-04-12 | Senate | Passed Senate, Ayes 32, Nays 0 |
| 2021-04-08 | Senate | Placed on Senate Consent Calendar 2 for 4/12/2021 |
| 2021-04-06 | Senate | Sponsor(s) Added. |
| 2021-04-06 | Senate | Recommended for passage, refer to Senate Calendar Committee |
| 2021-03-31 | Senate | Placed on Senate Finance, Ways, and Means Committee calendar for 4/6/2021 |
| 2021-03-30 | Senate | Refer to Senate Finance, Ways & Means Committee w/ recommendation |
| 2021-03-24 | Senate | Placed on Senate FW&M Revenue Subcommittee calendar for 3/30/2021 |
| 2021-02-23 | Senate | Refer to Senate Finance, Ways & Means Revenue Subcommittee |
| 2021-02-22 | Senate | Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee |
| 2021-02-11 | Senate | Introduced, Passed on First Consideration |
| 2021-02-11 | Senate | Filed for introduction |
Same As/Similar To
HB0539 (Crossfiled) 2021-05-05 - Comp. became Pub. Ch. 275
