Tennessee Subject | Taxes, Sales

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TNHB0157PassAs enacted, extends provisions related to the apportionment and distribution of state tax revenue as they pertain to National Hockey League franchises until June 30, 2049. - Amends TCA Title 67.
[Detail][Text][Discuss]
2021-06-02
Comp. became Pub. Ch. 591
TNSB0241PassAs enacted, increases, from 30 to 35 years, the maximum time period during which a certain portion of state sales taxes are allocated and distributed to a municipality or industrial development corporation that finances development of an extraordinar...
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2021-06-02
Pub. Ch. 582
TNHB0330PassAs enacted, increases, from 30 to 35 years, the maximum time period during which a certain portion of state sales taxes are allocated and distributed to a municipality or industrial development corporation that finances development of an extraordinar...
[Detail][Text][Discuss]
2021-06-02
Comp. became Pub. Ch. 582
TNSB0481PassAs enacted, extends provisions related to the apportionment and distribution of state tax revenue as they pertain to National Hockey League franchises until June 30, 2049. - Amends TCA Title 67.
[Detail][Text][Discuss]
2021-06-02
Pub. Ch. 591
TNSB0551PassAs enacted, creates a sales tax holiday for the retail sale of gun safes and gun safety devices if sold between 12:01 a.m. on July 1, 2021, and 11:59 p.m. on June 30, 2022. - Amends TCA Title 67, Chapter 6.
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2021-06-02
Pub. Ch. 592
TNHB0761PassAs enacted, creates a sales tax holiday for the retail sale of gun safes and gun safety devices if sold between 12:01 a.m. on July 1, 2021, and 11:59 p.m. on June 30, 2022. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-06-02
Comp. became Pub. Ch. 592
TNHB1042PassAs enacted, revises provision governing allocation of sales and use tax revenue to certain commercial development districts in economically distressed counties by clarifying that a county bordering three such distressed counties for purposes of the a...
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2021-06-02
Pub. Ch. 561
TNSB1586PassAs enacted, revises provision governing allocation of sales and use tax revenue to certain commercial development districts in economically distressed counties by clarifying that a county bordering three such distressed counties for purposes of the a...
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2021-06-02
Comp. became Pub. Ch. 561
TNHB0773PassAs enacted, revises provisions regarding the aviation fuel tax. - Amends TCA Title 67, Chapter 6.
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2021-05-21
Comp. became Pub. Ch. 477
TNSB0772PassAs enacted, revises provisions regarding the aviation fuel tax. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-21
Pub. Ch. 477
TNHB0913PassAs enacted, allows for sales or use taxes collected from a customer by a dealer being refunded to the customer if the customer twice requested a refund from the dealer and the dealer failed or declined to issue the refund and other criteria are met. ...
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2021-05-21
Comp. became Pub. Ch. 480
TNSB0883PassAs enacted, allows for sales or use taxes collected from a customer by a dealer being refunded to the customer if the customer twice requested a refund from the dealer and the dealer failed or declined to issue the refund and other criteria are met. ...
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2021-05-21
Pub. Ch. 480
TNSB0146PassAs enacted, specifies that "private nonprofit college or university" as it relates to a certain sales and use tax exemption includes a nonprofit academic medical center and teaching hospital that operates as a separate nonprofit corporation, but whic...
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2021-05-19
Pub. Ch. 429
TNHB0599PassAs enacted, specifies that "private nonprofit college or university" as it relates to a certain sales and use tax exemption includes a nonprofit academic medical center and teaching hospital that operates as a separate nonprofit corporation, but whic...
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2021-05-19
Comp. became Pub. Ch. 429
TNSB0783PassAs enacted, revises provisions governing special sales and use tax allocation in regard to minor league baseball stadium. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-19
Comp. became Pub. Ch. 422
TNHB1204PassAs enacted, revises provisions governing special sales and use tax allocation in regard to minor league baseball stadium. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-19
Pub. Ch. 422
TNHB0085PassAs enacted, deletes streamlined sales tax provisions first enacted by Chapter 602 of the Public Acts of 2007 and the implementation of which have been delayed with subsequent legislation. - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; ...
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2021-05-18
Pub. Ch. 285
TNSB0223PassAs enacted, defines "micro market," "micro market display," and "unattended" for purposes of sales and use taxes; authorizes dealers who own and operate micro markets in multiple locations to submit to the department of revenue a single monthly sales...
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2021-05-18
Comp. became Pub. Ch. 289
TNHB0367PassAs enacted, defines "micro market," "micro market display," and "unattended" for purposes of sales and use taxes; authorizes dealers who own and operate micro markets in multiple locations to submit to the department of revenue a single monthly sales...
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2021-05-18
Pub. Ch. 289
TNSB0757PassAs enacted, deletes streamlined sales tax provisions first enacted by Chapter 602 of the Public Acts of 2007 and the implementation of which have been delayed with subsequent legislation. - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; ...
[Detail][Text][Discuss]
2021-05-18
Comp. became Pub. Ch. 285
TNSB1543PassAs enacted, allocates certain revenue from state and local sales taxes to pay for capital projects and debt service associated with a sports facility of a major league professional football franchise. - Amends TCA Title 67, Chapter 6.
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2021-05-18
Comp. became Pub. Ch. 401
TNHB1437PassAs enacted, allocates certain revenue from state and local sales taxes to pay for capital projects and debt service associated with a sports facility of a major league professional football franchise. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-18
Pub. Ch. 401
TNHB0539PassAs 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 t...
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2021-05-05
Comp. became Pub. Ch. 275
TNSB1326PassAs 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 t...
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2021-05-05
Pub. Ch. 275
TNSB0160Intro

Recessed
As 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. - ...
[Detail][Text][Discuss]
2021-05-04
To Senate Finance, Ways and Means Committee
TNSB0024Intro

Recessed
As introduced, exempts feminine hygiene products from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-03
To Senate Finance, Ways and Means Committee
TNHB0192Intro

Recessed
As 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. - ...
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB0514Intro

Recessed
As 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.
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNSB0437Intro

Recessed
As introduced, exempts from sales and use tax certain tangible personal property owned by a local education agency (LEA) used by a contractor or subcontractor for maintenance or construction needs of an LEA. - Amends TCA Section 67-6-209.
[Detail][Text][Discuss]
2021-05-03
To Senate Finance, Ways and Means Committee
TNHB0594Intro

Recessed
As introduced, enacts the "Fair Distribution of State Sales Tax Act." - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB0678Intro

Recessed
As 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.
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNSB0870Intro

Recessed
As 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.
[Detail][Text][Discuss]
2021-05-03
To Senate Finance, Ways and Means Committee
TNSB0905Intro

Recessed
As introduced, for purposes of the sales tax exemption for tangible personal property sold to qualified farmers or nurserymen, revises the definition of "qualified farmer or nurseryman" and specifies the tax-exempt property is "substances used for ag...
[Detail][Text][Discuss]
2021-05-03
To Senate Finance, Ways and Means Committee
TNHB1031Intro

Recessed
As introduced, exempts feminine hygiene products from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNSB1107Intro

Recessed
As introduced, exempts the retail sale of food and food ingredients from the state sales tax for the period of May through October 2021. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-03
To Senate Finance, Ways and Means Committee
TNHB1066Intro

Recessed
As introduced, exempts from sales and use tax certain tangible personal property owned by a local education agency (LEA) used by a contractor or subcontractor for maintenance or construction needs of an LEA. - Amends TCA Section 67-6-209.
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB1071Intro

Recessed
As introduced, exempts the retail sale of food and food ingredients from the state sales tax for the period of May through October 2021. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNSB1483Intro

Recessed
As introduced, creates a small business sales tax holiday for the 2021 Labor Day weekend. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-03
To Senate Finance, Ways and Means Committee
TNSB1484Intro

Recessed
As 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.
[Detail][Text][Discuss]
2021-05-03
To Senate Finance, Ways and Means Committee
TNSB1585Intro

Recessed
As introduced, removes obsolete language that prohibited revenue from being apportioned pursuant to an allocation made in a specific dollar amount in the general appropriations act to the county revenue partnership fund in fiscal years 2007-2008 and ...
[Detail][Text][Discuss]
2021-05-03
To Senate Finance, Ways and Means Committee
TNHB1405Intro

Recessed
As introduced, for purposes of the sales tax exemption for tangible personal property sold to qualified farmers or nurserymen, revises the definition of "qualified farmer or nurseryman" and specifies the tax-exempt property is "substances used for ag...
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB1582Intro

Recessed
As 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.
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB1581Intro

Recessed
As introduced, creates a small business sales tax holiday for the 2021 Labor Day weekend. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2021-05-03
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB0131PassAs enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, swit...
[Detail][Text][Discuss]
2021-04-12
Pub. Ch. 86
TNSB0215PassAs enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, swit...
[Detail][Text][Discuss]
2021-04-12
Comp. became Pub. Ch. 86
TNSB0512Intro

Recessed
As introduced, authorizes qualifying retailers in the restaurant and other eating places industry or the mobile food services industry, and other retail businesses that have lost at least 25 percent in revenue, to temporarily deduct up to $50,000 of ...
[Detail][Text][Discuss]
2021-04-05
Assigned to General Subcommittee of Senate Finance, Ways & Means Revenue Subcommittee
TNHB1572Intro

Recessed
As introduced, eliminates the sales tax on diapers and wipes. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss]
2021-03-31
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB1017Intro

Recessed
As introduced, removes obsolete language that prohibited revenue from being apportioned pursuant to an allocation made in a specific dollar amount in the general appropriations act to the county revenue partnership fund in fiscal years 2007-2008 and ...
[Detail][Text][Discuss]
2021-03-30
Assigned to s/c Finance, Ways, and Means Subcommittee
TNSB0976Intro

Recessed
As introduced, requires dealers and marketplace facilitators with no physical presence in this state to register with the department of revenue and collect and remit sales and use taxes if the dealer or facilitator made 200 or more separate sales tra...
[Detail][Text][Discuss]
2021-03-30
To Senate Finance, Ways and Means Committee
TNSB1098Intro

Recessed
As introduced, eliminates the sales tax on diapers and wipes. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss]
2021-03-30
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
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