Tennessee Subject | Taxes, Sales

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TNHB0620PassAs enacted, revises certain provisions of the Border Region Retail Tourism Development District Act. - Amends TCA Title 7, Chapter 40.
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2019-06-06
Pub. Ch. 511
TNSB0537PassAs enacted, revises certain provisions of the Border Region Retail Tourism Development District Act. - Amends TCA Title 7, Chapter 40.
[Detail][Text][Discuss]
2019-06-06
Comp. became Pub. Ch. 511
TNHB0634PassAs enacted, extends to "water" the sales tax exemption that applies to the sale to a qualified farmer or nurseryman of electricity, natural gas and liquefied gas, including, but not limited to, propane and butane used directly in the production of fo...
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2019-05-29
Pub. Ch. 427
TNHB0899PassAs enacted, expands the exemption from sales tax on periodicals distributed twice monthly or on a biweekly or more frequent basis to periodicals distributed no less frequently than monthly. - Amends TCA Title 67.
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2019-05-29
Pub. Ch. 473
TNHB0907PassAs enacted, extends certain local option sales tax provisions to municipalities with a professional soccer franchise. - Amends TCA Title 67, Chapter 6.
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2019-05-29
Pub. Ch. 440
TNSB0925PassAs enacted, expands the exemption from sales tax on periodicals distributed twice monthly or on a biweekly or more frequent basis to periodicals distributed no less frequently than monthly. - Amends TCA Title 67.
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2019-05-29
Comp. became Pub. Ch. 473
TNSB1094PassAs enacted, extends certain local option sales tax provisions to municipalities with a professional soccer franchise. - Amends TCA Title 67, Chapter 6.
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2019-05-29
Comp. became Pub. Ch. 440
TNSB1161PassAs enacted, creates a sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities, if the taxpayer or a lessor, or both...
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2019-05-29
Comp. became Pub. Ch. 503
TNHB1441PassAs enacted, exempts from the sales tax imposed on the lease or rental of tangible personal property the transaction of "providing a dumpster along with the delivery and pickup of the dumpster"; in order for exemption to apply, requires that the provi...
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2019-05-29
Pub. Ch. 483
TNHB1461PassAs enacted, creates a sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities, if the taxpayer or a lessor, or both...
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2019-05-29
Pub. Ch. 503
TNSB1309PassAs enacted, exempts from the sales tax imposed on the lease or rental of tangible personal property the transaction of "providing a dumpster along with the delivery and pickup of the dumpster"; in order for exemption to apply, requires that the provi...
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2019-05-29
Comp. became Pub. Ch. 483
TNSB1460PassAs enacted, extends to "water" the sales tax exemption that applies to the sale to a qualified farmer or nurseryman of electricity, natural gas and liquefied gas, including, but not limited to, propane and butane used directly in the production of fo...
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2019-05-29
Comp. became Pub. Ch. 427
TNSB0325PassAs enacted, revises provisions governing sales and use tax in regard to out-of-state dealers, - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 452 of...
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2019-05-29
Comp. became Pub. Ch. 491
TNHB0326PassAs enacted, revises provisions governing sales and use tax in regard to out-of-state dealers, - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 452 of...
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2019-05-29
Pub. Ch. 491
TNHB0690PassAs enacted, allocates a portion of sales and use tax revenue to certain counties in which a new event center is to be constructed. - Amends TCA Title 67, Chapter 6.
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2019-05-15
Comp. became Pub. Ch. 382
TNSB0648PassAs enacted, allocates a portion of sales and use tax revenue to certain counties in which a new event center is to be constructed. - Amends TCA Title 67, Chapter 6.
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2019-05-15
Pub. Ch. 382
TNHB0779PassAs enacted, increases, from $100,000 to $300,000, the maximum amount of annual sales that charitable entities whose primary purpose is fundraising in support of a city, county, or metropolitan library system may make to be excluded from the definitio...
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2019-05-15
Comp. became Pub. Ch. 392
TNSB1122PassAs enacted, allows municipality with a border region retail tourism development district that elects to remove property from the district to include adjacent property with an equal or lesser amount of acreage by resolution of the municipality. - Amen...
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2019-05-15
Pub. Ch. 390
TNHB1312PassAs enacted, allows municipality with a border region retail tourism development district that elects to remove property from the district to include adjacent property with an equal or lesser amount of acreage by resolution of the municipality. - Amen...
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2019-05-15
Comp. became Pub. Ch. 390
TNSB1137PassAs enacted, increases, from $100,000 to $300,000, the maximum amount of annual sales that charitable entities whose primary purpose is fundraising in support of a city, county, or metropolitan library system may make to be excluded from the definitio...
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2019-05-15
Pub. Ch. 392
TNHB0930PassAs enacted, extends expiration date of reporting requirement to department of revenue by wholesalers of food, candy, or nonalcoholic beverages regarding net sales of such products to retailers from July 1, 2019, to July 1, 2022; revises other provisi...
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2019-05-01
Comp. became Pub. Ch. 179
TNSB0786PassAs enacted, extends expiration date of reporting requirement to department of revenue by wholesalers of food, candy, or nonalcoholic beverages regarding net sales of such products to retailers from July 1, 2019, to July 1, 2022; revises other provisi...
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2019-05-01
Pub. Ch. 179
TNSB0864IntroAs introduced, exempts from sales and use tax car detailing services. - Amends TCA Title 67, Chapter 6.
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2019-05-01
To Senate Finance, Ways and Means Committee
TNSB0421IntroAs introduced, exempts, over a period of three fiscal years, the sales price of tickets for admission to an intercollegiate athletic event hosted by a college or university from the amusement sales tax. - Amends TCA Title 67.
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2019-04-30
To Senate Finance, Ways and Means Committee
TNSB0457IntroAs introduced, exempts certain sales of gold, silver, platinum, and palladium coins and bullion from the sales and use tax. - Amends TCA Title 67, Chapter 6.
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2019-04-30
To Senate Finance, Ways and Means Committee
TNSB0459IntroAs introduced, adds a minor league soccer franchise in the United Soccer League to the list of professional sports franchises for which a sports authority may be allocated sales tax revenue. - Amends TCA Title 67, Chapter 6.
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2019-04-30
To Senate Finance, Ways and Means Committee
TNSB1126IntroAs introduced, reduces from 1.125 percent to 0.5 percent the percentage the department of revenue keeps from the proceeds from the local option sales tax to defray the state's expenses in administering, collecting, and remitting local sales taxes. - ...
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2019-04-30
To Senate Finance, Ways and Means Committee
TNHB0084PassAs enacted, exempts from sales and use tax services by car wash facilities, coin-operated or otherwise, where the customer remains in custody of the vehicle and the preponderance of the vehicle's wash is completed by the customer or automated equipme...
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2019-04-24
Pub. Ch. 162
TNSB0237PassAs enacted, exempts from sales and use tax services by car wash facilities, coin-operated or otherwise, where the customer remains in custody of the vehicle and the preponderance of the vehicle's wash is completed by the customer or automated equipme...
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2019-04-24
Comp. became Pub. Ch. 162
TNHB0417IntroAs introduced, exempts, over a period of three fiscal years, the sales price of tickets for admission to an intercollegiate athletic event hosted by a college or university from the amusement sales tax. - Amends TCA Title 67.
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2019-04-24
To House Finance, Ways & Means Subcommittee
TNHB0506IntroAs introduced, adds a minor league soccer franchise in the United Soccer League to the list of professional sports franchises for which a sports authority may be allocated sales tax revenue. - Amends TCA Title 67, Chapter 6.
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2019-04-24
To House Finance, Ways & Means Subcommittee
TNHB0931PassAs enacted, delays effective date of certain streamlined sales tax provisions until July 1, 2021. - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 48...
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2019-04-24
Pub. Ch. 157
TNHB0992IntroAs introduced, exempts certain sales of gold, silver, platinum, and palladium coins and bullion from the sales and use tax. - Amends TCA Title 67, Chapter 6.
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2019-04-24
To House Finance, Ways & Means Subcommittee
TNSB0787PassAs enacted, delays effective date of certain streamlined sales tax provisions until July 1, 2021. - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 48...
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2019-04-24
Comp. became Pub. Ch. 157
TNHB1059IntroAs introduced, eliminates the sales tax on diapers. - Amends TCA Title 67, Chapter 6, Part 3.
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2019-04-24
To House Finance, Ways & Means Subcommittee
TNHB1086IntroAs introduced, exempts from sales and use tax car detailing services. - Amends TCA Title 67, Chapter 6.
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2019-04-24
To House Finance, Ways & Means Subcommittee
TNHB1359IntroAs introduced, allocates state sales and use tax revenues from the construction of a uranium processing facility to an eligible industrial development corporation that submits a completed application to the commissioner of finance and administration ...
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2019-04-24
Taken off notice for cal. in Finance, Ways, and Means Committee
TNHB1193IntroAs introduced, reduces from 1.125 percent to 0.5 percent the percentage the department of revenue keeps from the proceeds from the local option sales tax to defray the state's expenses in administering, collecting, and remitting local sales taxes. - ...
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2019-04-24
To House Finance, Ways & Means Subcommittee
TNSB1351IntroAs introduced, allocates state sales and use tax revenues from the construction of a uranium processing facility to an eligible industrial development corporation that submits a completed application to the commissioner of finance and administration ...
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2019-04-24
To Senate Finance, Ways and Means Committee
TNSB0551IntroAs introduced, makes permanent the removal of the cap on the amount of state shared sales tax revenue remitted to premiere type tourist resort municipalities. - Amends TCA Title 67, Chapter 6.
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2019-03-26
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
TNSB0082IntroAs introduced, requires certain out-of-state sellers to collect and remit state and local sales tax to the department of revenue; allocates portion of local sales tax from such sales to the county or city or town in which the purchaser resides. - Ame...
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2019-03-19
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
TNSB1457IntroAs introduced, requires out-of-state sellers with more than $100,000 in sales or more than 200 separate sales in this state during previous 12-month period to collect and remit sales tax to department of revenue rather than having in-state consumers ...
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2019-03-19
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
TNHB0733IntroAs introduced, requires certain out-of-state sellers to collect and remit state and local sales tax to the department of revenue; allocates portion of local sales tax from such sales to the county or city or town in which the purchaser resides. - Ame...
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2019-03-13
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNSB0040IntroAs introduced, exempts from the sales and use tax all tangible personal property or services sold to a K-12 school or school support group during the first five temporary sales periods of a calendar year. - Amends TCA Title 67, Chapter 6.
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2019-03-12
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
TNSB1083IntroAs introduced, names the present law that authorizes an allocation of sales and use tax revenue for the use of certain sports authorities the "Sports Authority Appreciation Act." - Amends TCA Title 67, Chapter 6, Part 1.
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2019-03-12
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee
TNSB1158IntroAs introduced, reduces, from 29.0141 percent to 28.5262 percent, the share of state sales and use tax revenue deposited to the state general fund; increases, from 4.6030 percent to 5.0909 percent, the share appropriated to municipalities. - Amends TC...
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2019-03-12
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
TNSB0333IntroAs introduced, exempts from the sales and use tax the sale of platinum, gold, or silver bullion, the sale of numismatic coins that are sold for less than $10,000, and the sale of numismatic coins at a national, statewide, or multi-county trade show. ...
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2019-03-06
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee
TNSB0964IntroAs introduced, eliminates the sales tax on diapers. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss]
2019-03-06
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee
TNHB1007IntroAs introduced, reduces, from 29.0141 percent to 28.5262 percent, the share of state sales and use tax revenue deposited to the state general fund; increases, from 4.6030 percent to 5.0909 percent, the share appropriated to municipalities. - Amends TC...
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2019-02-13
Assigned to s/c Finance, Ways, and Means Subcommittee
TNHB1387IntroAs introduced, requires out-of-state sellers with more than $100,000 in sales or more than 200 separate sales in this state during previous 12-month period to collect and remit sales tax to department of revenue rather than having in-state consumers ...
[Detail][Text][Discuss]
2019-02-13
Assigned to s/c Finance, Ways, and Means Subcommittee
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