| TN | HB0886 | Intro
25% | As introduced, allows dealers, when reporting and remitting sales taxes to the department of revenue, to retain a certain portion of such taxes in order to compensate for costs incurred in accounting for and remitting such taxes; establishes certain ...
[Detail][Text][Discuss] | 2024-04-18
To House Calendar and Rules Committee |
| TN | HB2641 | Enroll
75% | As introduced, authorizes counties and municipalities, by resolution or ordinance of their governing bodies, to levy a tax on the retail sale of food and food ingredients for human consumption within the county or municipality at a rate less than the...
[Detail][Text][Discuss] | 2024-04-18
Enrolled; ready for sig. of H. Speaker. |
| TN | HB2793 | Engross
50% | As introduced, extends the deadline by which a distressed rural county must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2024, to December 31, 2030. - Amends TCA Title 67, Cha...
[Detail][Text][Discuss] | 2024-04-18
Passed Senate, Ayes 29, Nays 0 |
| TN | SB2690 | Intro
25% | As introduced, extends the deadline by which a distressed rural county must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2024, to December 31, 2030. - Amends TCA Title 67, Cha...
[Detail][Text][Discuss] | 2024-04-18
Companion House Bill substituted |
| TN | HB0972 | Intro
25% | As introduced, exempts feminine hygiene products from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2024-04-17
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1184 | Intro
25% | As introduced, eliminates the sales and use tax on infant diapers, wipes, and formula. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2024-04-17
Returned to the Clerk's Desk. |
| TN | HB1187 | Intro
25% | As 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...
[Detail][Text][Discuss] | 2024-04-17
Returned to the Clerk's Desk. |
| TN | HB1590 | Intro
25% | As introduced, allocates sales tax proceeds collected on firearms, ammunition, and firearm accessories to a mental health care in Tennessee schools' account for local education agencies to obtain school counselors, school therapists, and after school...
[Detail][Text][Discuss] | 2024-04-17
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1637 | Intro
25% | As introduced, exempts from sales tax the retail sale of infant diapers, wipes, and formula sold between July 1, 2024, and June 30, 2025. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2024-04-17
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1835 | Intro
25% | As introduced, allocates 2.83 percent of the sales and use tax collected in the 11 fastest-growing counties to such counties; requires such counties to earmark such revenue for educational facility maintenance and construction and infrastructure. - A...
[Detail][Text][Discuss] | 2024-04-17
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1864 | Intro
25% | As introduced, reduces the sales tax holiday price threshold for clothing from $100 to $80; increases the sales tax holiday price threshold for shoes from $100 to $150. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2024-04-17
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB2527 | Intro
25% | As introduced, expands the purposes for which the apportionment and distribution of state tax revenues to a sports authority owned by the city of Memphis can be used to include payment of, or the reimbursement of, expenses associated with securing re...
[Detail][Text][Discuss] | 2024-04-17
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | SB2520 | Intro
25% | As introduced, authorizes counties and municipalities, by resolution or ordinance of their governing bodies, to levy a tax on the retail sale of food and food ingredients for human consumption within the county or municipality at a rate less than the...
[Detail][Text][Discuss] | 2024-04-17
Sponsor(s) Added. |
| TN | SB0316 | Engross
50% | As introduced, restricts the types of costs of a project within a certified border region retail tourism development district or regional retail tourism development district that can be covered by an apportionment of state sales and use taxes to a mu...
[Detail][Text][Discuss] | 2024-04-16
Passed H., as am., Ayes 90, Nays 0, PNV 0 |
| TN | HB0776 | Intro
25% | As introduced, restricts the types of costs of a project within a certified border region retail tourism development district or regional retail tourism development district that can be covered by an apportionment of state sales and use taxes to a mu...
[Detail][Text][Discuss] | 2024-04-16
Sponsor(s) Added. |
| TN | HB2182 | Enroll
75% | As introduced, redefines "qualified data center" for purposes of sales and use taxes to include a data center that previously made a capital investment in excess of $100 million during an investment period not to exceed three years and creates at lea...
[Detail][Text][Discuss] | 2024-04-12
Enrolled; ready for sig. of H. Speaker. |
| TN | SB0167 | Intro
25% | As introduced, exempts the retail sale of fruit and vegetables for human consumption from the food retail sales tax. - Amends TCA Section 67-6-228.
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB0385 | Intro
25% | As introduced, increases the time period, from six months to one year, in which a local government is prohibited from holding a referendum to levy the local option sales tax after a referendum was held on the question and was rejected. - Amends TCA T...
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB0395 | Intro
25% | As introduced, permanently exempts from sales and use tax, the retail sale of gun safes and gun safety devices; removes the temporary sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB0529 | Intro
25% | As introduced, eliminates the sales and use tax on infant diapers, wipes, and formula. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB0741 | Intro
25% | As introduced, exempts feminine hygiene products from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB0763 | Intro
25% | As introduced, exempts official Tennessee state flags and flags of the United States from the sales and use tax. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB1448 | Intro
25% | As introduced, extends for an additional year, until June 30, 2024, the sales tax holiday for the retail sale of gun safes and gun safety devices. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB1581 | Intro
25% | As introduced, allocates all revenue generated from the sales tax on retail sales of new or used motor vehicles and new or used tires to the state highway fund; earmarks a share of sales tax revenue allocated to the general fund to the department of ...
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB1741 | Intro
25% | As introduced, allocates 2.83 percent of the sales and use tax collected in the 11 fastest-growing counties to such counties; requires such counties to earmark such revenue for educational facility maintenance and construction and infrastructure. - A...
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB2108 | Intro
25% | As introduced, reduces the sales tax holiday price threshold for clothing from $100 to $80; increases the sales tax holiday price threshold for shoes from $100 to $150. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB2471 | Intro
25% | As introduced, expands the purposes for which the apportionment and distribution of state tax revenues to a sports authority owned by the city of Memphis can be used to include payment of, or the reimbursement of, expenses associated with securing re...
[Detail][Text][Discuss] | 2024-04-11
To Senate Finance, Ways and Means Committee |
| TN | SB2583 | Intro
25% | As introduced, redefines "qualified data center" for purposes of sales and use taxes to include a data center that previously made a capital investment in excess of $100 million during an investment period not to exceed three years and creates at lea...
[Detail][Text][Discuss] | 2024-04-11
Companion House Bill substituted |
| TN | SB2279 | Intro
25% | As introduced, changes the reporting month from February to January for when the department of revenue must report sales taxes collected for all electronic nicotine delivery devices to the speaker of the senate, speaker of the house of representative...
[Detail][Text][Discuss] | 2024-03-19
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee |
| TN | HB1722 | Fail | As introduced, changes the reporting month from February to January for when the department of revenue must report sales taxes collected for all electronic nicotine delivery devices to the speaker of the senate, speaker of the house of representative...
[Detail][Text][Discuss] | 2024-03-13
Failed in s/c Cities & Counties Subcommittee of Local Government Committee |
| TN | SB1140 | Engross
50% | As introduced, allows dealers, when reporting and remitting sales taxes to the department of revenue, to retain a certain portion of such taxes in order to compensate for costs incurred in accounting for and remitting such taxes; establishes certain ...
[Detail][Text][Discuss] | 2024-02-29
Rcvd. from S., held on H. desk. |
| TN | SB1755 | Intro
25% | As introduced, exempts from sales tax the retail sale of infant diapers, wipes, and formula sold between July 1, 2024, and June 30, 2025. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2024-02-27
Assigned to General Subcommittee of Senate Finance, Ways & Means Revenue Subcommittee |
| TN | SB1232 | Intro
25% | As introduced, deletes the one-time sales tax holiday on the retail sale of food and drink by restaurants and limited service restaurants that occurred between August 7-9 of 2020. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2024-02-20
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee |
| TN | SB2955 | Intro
25% | As introduced, allocates sales tax proceeds collected on firearms, ammunition, and firearm accessories to a mental health care in Tennessee schools' account for local education agencies to obtain school counselors, school therapists, and after school...
[Detail][Text][Discuss] | 2024-02-15
To Senate Delayed Bills Committee |
| TN | SB1734 | Intro
25% | As introduced, exempts from sales tax the first $500 of the sales price on a sale of tangible personal property paid for with physical cash declared legal tender, including gold and silver. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2024-02-13
Refer to Senate F,W&M Revenue Subcommittee |
| TN | HB0409 | Intro
25% | As introduced, exempts the retail sale of fruit and vegetables for human consumption from the food retail sales tax. - Amends TCA Section 67-6-228.
[Detail][Text][Discuss] | 2024-02-07
Sponsor(s) Added. |
| TN | HB1974 | Intro
25% | As introduced, allocates all revenue generated from the sales tax on retail sales of new or used motor vehicles and new or used tires to the state highway fund; earmarks a share of sales tax revenue allocated to the general fund to the department of ...
[Detail][Text][Discuss] | 2024-01-30
Assigned to s/c Finance, Ways, and Means Subcommittee |
| TN | HB7107 | Intro
25% | As introduced, allocates sales tax proceeds collected on firearms, ammunition, and firearm accessories to a mental health resources account for local governments and nonprofit organizations to provide mental health resources or services within this s...
[Detail][Text][Discuss] | 2023-08-25
Assigned to s/c Finance, Ways, and Means Subcommittee of 1st Extraordinary Session |
| TN | SB7099 | Intro
25% | As introduced, allocates sales tax proceeds collected on firearms, ammunition, and firearm accessories to a mental health resources account for local governments and nonprofit organizations to provide mental health resources or services within this s...
[Detail][Text][Discuss] | 2023-08-23
To Senate Finance, Ways and Means Committee |
| TN | HB1085 | Pass | As enacted, extends provisions related to the apportionment and distribution of state tax revenue as they pertain to National Basketball Association franchises until June 30, 2059. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2023-05-19
Effective date(s) 07/01/2023 |
| TN | SB0891 | Pass | As enacted, extends provisions related to the apportionment and distribution of state tax revenue as they pertain to National Basketball Association franchises until June 30, 2059. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2023-05-19
Comp. became Pub. Ch. 405 |
| TN | HB0343 | Intro
25% | As introduced, extends for an additional year, until June 30, 2024, the sales tax holiday for the retail sale of gun safes and gun safety devices. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2023-04-18
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB0342 | Intro
25% | As introduced, permanently exempts from sales and use tax, the retail sale of gun safes and gun safety devices; removes the temporary sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2023-04-18
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB0419 | Intro
25% | As introduced, increases the time period, from six months to one year, in which a local government is prohibited from holding a referendum to levy the local option sales tax after a referendum was held on the question and was rejected. - Amends TCA T...
[Detail][Text][Discuss] | 2023-04-18
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB0658 | Intro
25% | As introduced, exempts from sales tax the retail sale of infant diapers, wipes, and formula sold between July 1, 2023, and June 30, 2024. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2023-04-18
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB0868 | Intro
25% | As introduced, exempts official Tennessee state flags and flags of the United States from the sales and use tax. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2023-04-18
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB0789 | Intro
25% | As introduced, increases, over a five-year period, from 4.6030 percent to 5.0909 percent, the share of state sales and use tax revenue appropriated to municipalities; reduces, over a five-year period, from 29.0141 percent to 28.5262 percent, the shar...
[Detail][Text][Discuss] | 2023-04-18
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | SB0462 | Intro
25% | As 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...
[Detail][Text][Discuss] | 2023-04-13
To Senate Finance, Ways and Means Committee |
| TN | SB0272 | Pass | As enacted, clarifies that machinery, equipment, and associated parts used by the department of general services or a contracted entity for the Megasite Authority of West Tennessee is included in the definition of "industrial machinery" for purposes ...
[Detail][Text][Discuss] | 2023-03-28
Effective date(s) 07/01/2023 |
| TN | HB0320 | Pass | As enacted, clarifies that machinery, equipment, and associated parts used by the department of general services or a contracted entity for the Megasite Authority of West Tennessee is included in the definition of "industrial machinery" for purposes ...
[Detail][Text][Discuss] | 2023-03-28
Comp. became Pub. Ch. 53 |
