| TN | HB2510 | Pass | As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31...
[Detail][Text][Discuss] | 2026-05-27
Effective date(s) 05/21/2026 |
| TN | SB2453 | Pass | As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31...
[Detail][Text][Discuss] | 2026-05-27
Comp. became Pub. Ch. 1038 |
| TN | SB0211 | Pass | As enacted, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and loca...
[Detail][Text][Discuss] | 2026-05-14
Comp. became Pub. Ch. 927 |
| TN | HB0397 | Pass | As enacted, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and loca...
[Detail][Text][Discuss] | 2026-05-14
Effective date(s) 05/07/2026 |
| TN | SB0188 | Intro
Sine Die | As introduced, exempts feminine hygiene products from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | SB0177 | Intro
Sine Die | As introduced, reallocates the increase in the rate of sales and use tax from 6 percent to 7 percent pursuant to Chapter 856 of the Public Acts of 2002 by apportioning 4.6030 percent of such increase to municipalities. - Amends TCA Section 67-6-103.
[Detail][Text][Discuss] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | SB0872 | Intro
Sine Die | As introduced, exempts from the sales and use tax the retail sale of infant formula and diapers and wipes designed to be used by infants and children. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | SB1095 | Intro
Sine Die | As introduced, exempts from sales tax, the first $20 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] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | SB1164 | Intro
Sine Die | As introduced, exempts the retail sale of fresh, frozen, and canned fruit and vegetables for human consumption from the food retail sales tax. - Amends TCA Section 67-6-228.
[Detail][Text][Discuss] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | SB1205 | Intro
Sine Die | As introduced, exempts the sale or use of menstrual hygiene products from sales and use tax. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | SB1367 | Intro
Sine Die | As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients. - Amends TCA Title 57, Chapter 3 and Title 67.
[Detail][Text][Discuss] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | SB1465 | Intro
Sine Die | As introduced, exempts from sales and use tax labor and service costs made as part of the sale of a taxable item of tangible personal property; exempts from sales and use tax repair and installation labor performed on tangible personal property. - Am...
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB1702 | Intro
Sine Die | As introduced, authorizes a county with a metropolitan government to levy a tax on the retail sale of food and food ingredients for human consumption within the county at a rate less than the local option sales tax rate. - Amends TCA Title 7 and Titl...
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB1835 | Intro
Sine Die | As introduced, reduces the rate on the state sales tax on food and food ingredients from 4 percent to 2 percent of the sales price. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2042 | Intro
Sine Die | As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or mor...
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2116 | Intro
Sine Die | As introduced, exempts books from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2135 | Intro
Sine Die | As introduced, urges the department of revenue to study the amount of revenue derived during the previous five fiscal years from the sales tax imposed on retail sales of non-prepared food, and from the general sales tax imposed on retail sales of pre...
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2143 | Intro
Sine Die | As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to ...
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2314 | Intro
Sine Die | As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients. - Amends TCA Title 57, Chapter 3 and Title 67.
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2277 | Intro
Sine Die | As introduced, exempts the retail sale of generic food products from the food retail sales tax. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2683 | Intro
Sine Die | As introduced, exempts the sale or use of feminine hygiene products from sales and use tax; directs the department of education to ensure feminine hygiene products are placed into and made available to students for free in a public school upon the re...
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2254 | Intro
Sine Die | As introduced, exempts the retail sale of fresh fruit and vegetables for human consumption from the food retail sales tax. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2684 | Intro
Sine Die | As introduced, changes the date, from February 1 to February 15, by which the department of revenue must submit its annual report regarding information and findings and any recommendations concerning sales taxes the department collects on the sale of...
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2347 | Intro
Sine Die | As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients. - Amends TCA Title 57, Chapter 3 and Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2609 | Intro
Sine Die | As introduced, allocates all revenue generated from the state sales tax on retail sales of recreational vessels, recreational vessel accessories, and wildlife-related outdoor recreational goods to the wildlife resources fund. - Amends TCA Title 11; T...
[Detail][Text][Discuss] | 2026-04-20
To Senate Finance, Ways and Means Committee |
| TN | SB2584 | Intro
Sine Die | As introduced, authorizes a qualified data center that applies for job tax credits to certify electronically that it has not, within the previous 12 months, been found to be in violation of the Worker Adjustment and Retraining Notification (WARN) Act...
[Detail][Text][Discuss] | 2026-04-20
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026 |
| TN | HB1247 | Intro
Sine Die | As introduced, exempts from sales tax, the first $20 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] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1218 | Intro
Sine Die | As introduced, exempts the sale or use of menstrual hygiene products from sales and use tax. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1530 | Intro
Sine Die | As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients. - Amends TCA Title 57, Chapter 3 and Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1842 | Intro
Sine Die | As introduced, exempts from the state sales and use tax the retail sale of food and food ingredients. - Amends TCA Title 57, Chapter 3 and Title 67.
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1997 | Intro
Sine Die | As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to ...
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB2047 | Intro
Sine Die | As introduced, authorizes a qualified data center that applies for job tax credits to certify electronically that it has not, within the previous 12 months, been found to be in violation of the Worker Adjustment and Retraining Notification (WARN) Act...
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB2059 | Intro
Sine Die | As introduced, reduces the rate on the state sales tax on food and food ingredients from 4 percent to 2 percent of the sales price. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB2086 | Intro
Sine Die | As introduced, exempts the retail sale of fresh fruit and vegetables for human consumption from the food retail sales tax. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB2437 | Intro
Sine Die | As introduced, exempts the retail sale of generic food products from the food retail sales tax. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-04-15
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB2589 | Intro
Sine Die | As introduced, changes the date, from February 1 to February 15, by which the department of revenue must submit its annual report regarding information and findings and any recommendations concerning sales taxes the department collects on the sale of...
[Detail][Text][Discuss] | 2026-04-08
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1978 | Intro
Sine Die | As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or mor...
[Detail][Text][Discuss] | 2026-04-02
Sponsor(s) Added. |
| TN | SB2337 | Intro
Sine Die | As introduced, enacts the "Healthy Tennessee Grocery Tax Reform of 2026." - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-03-27
To Senate Finance, Ways and Means Committee |
| TN | HB2570 | Intro
Sine Die | As introduced, enacts the "Healthy Tennessee Grocery Tax Reform of 2026." - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-03-25
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB1893 | Intro
Sine Die | As introduced, authorizes a county with a metropolitan government to levy a tax on the retail sale of food and food ingredients for human consumption within the county at a rate less than the local option sales tax rate. - Amends TCA Title 7 and Titl...
[Detail][Text][Discuss] | 2026-03-18
No Action Taken |
| TN | SB2568 | Intro
Sine Die | As introduced, applies the sales and use tax to advertising services purchased by or on behalf of a business entity that generates annual revenue in amount equal to or greater than $100 million. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2026-03-17
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee |
| TN | HB2461 | Intro
Sine Die | As introduced, exempts the sale or use of feminine hygiene products from sales and use tax; directs the department of education to ensure feminine hygiene products are placed into and made available to students for free in a public school upon the re...
[Detail][Text][Discuss] | 2026-03-03
Taken off notice for cal in s/c Education Administration Subcommittee of Education Committee |
| TN | SB0024 | Intro
Sine Die | As introduced, allocates all revenue generated from the state sales tax on retail sales of new or used motor vehicles and new or used tires in excess of base tax revenues to the state highway fund. - Amends TCA Title 9; Title 54; Title 55 and Title 6...
[Detail][Text][Discuss] | 2026-02-18
To Senate Transportation and Safety Committee |
| TN | HB2118 | Intro
Sine Die | As introduced, allocates all revenue generated from the state sales tax on retail sales of recreational vessels, recreational vessel accessories, and wildlife-related outdoor recreational goods to the wildlife resources fund. - Amends TCA Title 11; T...
[Detail][Text][Discuss] | 2026-02-11
Sponsor(s) Added. |
| TN | HB2493 | Intro
Sine Die | As introduced, applies the sales and use tax to advertising services purchased by or on behalf of a business entity that generates annual revenue in amount equal to or greater than $100 million. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2026-02-05
To House Government Operations Committee |
| TN | HB2433 | Intro
Sine Die | As introduced, exempts books from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss] | 2026-02-05
Assigned to s/c Finance, Ways, and Means Subcommittee |
| TN | HB1876 | Intro
Sine Die | As introduced, exempts from the sales and use tax the retail sale of infant formula and diapers and wipes designed to be used by infants and children. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2026-02-02
Withdrawn. |
| TN | HB1778 | Intro
Sine Die | As introduced, urges the department of revenue to study the amount of revenue derived during the previous five fiscal years from the sales tax imposed on retail sales of non-prepared food, and from the general sales tax imposed on retail sales of pre...
[Detail][Text][Discuss] | 2026-01-22
Assigned to s/c Finance, Ways, and Means Subcommittee |
| TN | HB1682 | Intro
Sine Die | As introduced, exempts from sales and use tax labor and service costs made as part of the sale of a taxable item of tangible personal property; exempts from sales and use tax repair and installation labor performed on tangible personal property. - Am...
[Detail][Text][Discuss] | 2026-01-21
Assigned to s/c Finance, Ways, and Means Subcommittee |
| TN | HB0594 | Pass | As enacted, increases, from two to four, the number of temporary sales periods that a bona fide religious institution may participate in and be exempt from registering to collect sales tax on sales directly to consumers made during such temporary sal...
[Detail][Text][Discuss] | 2025-05-27
Effective date(s) 05/21/2025 |
