Tennessee Subject | Taxes, Exemption and Credits

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TNSB0013IntroAs introduced, until July 1, 2027, lowers, from $500,000 to $100,000, the amount of the required capital investment to be made by a business engaged in an enterprise located in an adventure tourism district to qualify for a job tax credit; until July...
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2020-12-02
Filed for introduction
TNHB0095IntroAs introduced, eliminates the sales tax on feminine hygiene products. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2020-06-10
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB1717IntroAs introduced, exempts military veterans with 100 percent service-connected permanent and total disability from the sales tax on food and food ingredients. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2020-06-10
To House Finance, Ways & Means Subcommittee
TNHB1899IntroAs introduced, requires commissioner of revenue to report in writing to the finance, ways and means committees of the senate and the house of representatives the total annual amount of industrial machinery franchise and excise tax credits for fiscal ...
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2020-06-10
To House Finance, Ways & Means Subcommittee
TNHB2538IntroAs introduced, exempts water sold by a public utility to a consumer for residential use from sales and use taxes. - Amends TCA Title 67, Chapter 6.
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2020-06-10
To House Finance, Ways & Means Subcommittee
TNHB1919IntroAs introduced, lowers, from $500,000 to $100,000, the amount of the required capital investment to be made by a business engaged in an enterprise located in an adventure tourism district to qualify for a job tax credit. - Amends TCA Title 11, Chapter...
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2020-06-02
Taken off notice for cal. in Finance, Ways, and Means Committee
TNSB2158PassAs enacted, authorizes tax credits for privilege and excise taxes equal to 75 percent of the purchase price of brownfield property purchased in a tier 3 or tier 4 enhancement county for the purpose of a qualified development project; makes other revi...
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2020-03-26
Pub. Ch. 606
TNHB2227PassAs enacted, authorizes tax credits for privilege and excise taxes equal to 75 percent of the purchase price of brownfield property purchased in a tier 3 or tier 4 enhancement county for the purpose of a qualified development project; makes other revi...
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2020-03-26
Comp. became Pub. Ch. 606
TNSB1810IntroAs introduced, lowers, from $500,000 to $100,000, the amount of the required capital investment to be made by a business engaged in an enterprise located in an adventure tourism district to qualify for a job tax credit. - Amends TCA Title 11, Chapter...
[Detail][Text][Discuss]
2020-03-17
Action deferred in Senate Finance, Ways & Means Committee
TNSB1863IntroAs introduced, requires commissioner of revenue to report in writing to the finance, ways and means committees of the senate and the house of representatives the total annual amount of industrial machinery franchise and excise tax credits for fiscal ...
[Detail][Text][Discuss]
2020-03-11
To Senate Finance, Ways and Means Committee
TNSB1878IntroAs introduced, authorizes a franchise and excise tax credit equal to a percentage of the amount of human capital investment, which is defined as the amount incurred or paid by an employer for certain activities, including job training and work educat...
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2020-03-11
To Senate Finance, Ways and Means Committee
TNSB1949IntroAs introduced, exempts water sold by a public utility to a consumer for residential use from sales and use taxes. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2020-03-11
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
TNSB2716IntroAs introduced, exempts tangible personal property from the sales and use tax when sold by a charitable organization for fundraising purposes. - Amends TCA Title 67, Chapter 6, Part 3.
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2020-03-11
To Senate Finance, Ways and Means Committee
TNSB2159IntroAs introduced, redefines "qualified production company" for the purpose of receiving franchise and excise tax credit from an entity incurring $1 million of qualified expenses incurred in this state necessary for the production of a movie or episodic ...
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2020-02-25
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee
TNSB1717IntroAs introduced, establishes a sales and use tax rebate of up to $2,500 for certain homeowners who make eligible purchases of appliances, fixtures, and materials to improve disability accessibility in the homeowner's principal residence. - Amends TCA T...
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2020-02-11
To Senate Finance, Ways and Means Committee
TNSB1799IntroAs introduced, exempts military veterans with 100 percent service-connected permanent and total disability from the sales tax on food and food ingredients. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2020-02-11
To Senate Finance, Ways and Means Committee
TNHB2174IntroAs introduced, exempts tangible personal property from the sales and use tax when sold by a charitable organization for fundraising purposes. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss]
2020-02-10
Assigned to s/c Finance, Ways, and Means Subcommittee
TNHB2228IntroAs introduced, redefines "qualified production company" for the purpose of receiving franchise and excise tax credit from an entity incurring $1 million of qualified expenses incurred in this state necessary for the production of a movie or episodic ...
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2020-02-06
P2C, caption bill, held on desk - pending amdt.
TNHB2080IntroAs introduced, authorizes a franchise and excise tax credit equal to a percentage of the amount of human capital investment, which is defined as the amount incurred or paid by an employer for certain activities, including job training and work educat...
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2020-02-05
Assigned to s/c Finance, Ways, and Means Subcommittee
TNHB1552IntroAs introduced, establishes a sales and use tax rebate of up to $2,500 for certain homeowners who make eligible purchases of appliances, fixtures, and materials to improve disability accessibility in the homeowner's principal residence. - Amends TCA T...
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2020-01-15
Assigned to s/c Finance, Ways, and Means Subcommittee
TNHB0695PassAs enacted, creates sales and use tax exemption for sale of public safety and public works-related goods to certain nonprofit property owners associations; exemption limited to $25,000 in sales and use taxes each year that would otherwise be imposed....
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2019-05-15
Comp. became Pub. Ch. 400
TNSB1455PassAs enacted, creates sales and use tax exemption for sale of public safety and public works-related goods to certain nonprofit property owners associations; exemption limited to $25,000 in sales and use taxes each year that would otherwise be imposed....
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2019-05-15
Pub. Ch. 400
TNHB1410PassAs enacted, extends certain franchise and excise tax credits to development districts engaged in eligible activity. - Amends TCA Title 4; Title 6; Title 7; Title 9; Title 13; Title 45 and Title 67.
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2019-05-15
Comp. became Pub. Ch. 401
TNSB1462PassAs enacted, extends certain franchise and excise tax credits to development districts engaged in eligible activity. - Amends TCA Title 4; Title 6; Title 7; Title 9; Title 13; Title 45 and Title 67.
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2019-05-15
Pub. Ch. 401
TNSB0060IntroAs introduced, eliminates the sales tax on feminine hygiene products. - Amends TCA Title 67, Chapter 6.
[Detail][Text][Discuss]
2019-05-01
To Senate Finance, Ways and Means Committee
TNSB0713PassAs enacted, extends the exemption from sales and use tax on trailers used to transport livestock when such trailer is sold to a qualified farmer or nurseryman to also exempt such sales of trailers used to transport farm products, nursery stock, or eq...
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2019-05-01
Pub. Ch. 178
TNHB1271PassAs enacted, extends the exemption from sales and use tax on trailers used to transport livestock when such trailer is sold to a qualified farmer or nurseryman to also exempt such sales of trailers used to transport farm products, nursery stock, or eq...
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2019-05-01
Comp. became Pub. Ch. 178
TNSB0533IntroAs introduced, exempts sales of gun safes from sales and use tax. - Amends TCA Title 67.
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2019-04-30
To Senate Finance, Ways and Means Committee
TNSB0959IntroAs introduced, adds children's bicycles to the list of items exempt from sales tax when purchased during the annual sales tax holiday. - Amends TCA Title 67, Chapter 6, Part 1 and Title 67, Chapter 6, Part 3.
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2019-04-30
To Senate Finance, Ways and Means Committee
TNHB1141IntroAs introduced, exempts sales of gun safes from sales and use tax. - Amends TCA Title 67.
[Detail][Text][Discuss]
2019-04-24
To House Finance, Ways & Means Subcommittee
TNSB0366IntroAs introduced, extends the deadline, from October 1 to December 1 each year, for a lessee or sublessee of a health, educational, and housing facility corporation to file a report listing leased properties and details of the lease and payment in lieu ...
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2019-04-05
To Senate State and Local Government Committee
TNHB0425IntroAs introduced, extends the deadline, from October 1 to December 1 each year, for a lessee or sublessee of a health, educational, and housing facility corporation to file a report listing leased properties and details of the lease and payment in lieu ...
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2019-04-02
Taken off notice for cal. in Finance, Ways, and Means Committee
TNSB1372IntroAs introduced, exempts maintenance contracts and agreements that are for the maintenance and repair of industrial machinery for purposes of the exemption from sales tax for industrial machinery. - Amends TCA Section 67-6-102 and Title 67, Chapter 6, ...
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2019-03-26
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
TNHB1372IntroAs introduced, establishes a sales and use tax credit for cellular service providers that build a cell phone tower in an unserved area of the state. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 65 and Title 67.
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2019-03-13
Assigned to s/c Utilities Subcommittee
TNSB0855IntroAs introduced, changes the sales tax holiday from the weekend beginning on the last Friday of July to the weekend beginning on the first Friday of August. - Amends TCA Section 67-6-393.
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2019-03-06
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee
TNHB0043FailAs introduced, changes the sales tax holiday from the weekend beginning on the last Friday of July to the weekend beginning on the first Friday of August. - Amends TCA Section 67-6-393.
[Detail][Text][Discuss]
2019-02-20
Failed in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
TNHB0996IntroAs introduced, adds children's bicycles to the list of items exempt from sales tax when purchased during the annual sales tax holiday. - Amends TCA Title 67, Chapter 6, Part 1 and Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss]
2019-02-13
Assigned to s/c Finance, Ways, and Means Subcommittee
TNSB0903IntroAs introduced, establishes a sales and use tax credit for cellular service providers that build a cell phone tower in an unserved area of the state. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 65 and Title 67.
[Detail][Text][Discuss]
2019-02-11
To Senate Commerce and Labor Committee
TNHB0427IntroAs introduced, exempts maintenance contracts and agreements that are for the maintenance and repair of industrial machinery for purposes of the exemption from sales tax for industrial machinery. - Amends TCA Section 67-6-102 and Title 67, Chapter 6, ...
[Detail][Text][Discuss]
2019-02-06
Assigned to s/c Finance, Ways, and Means Subcommittee
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