| TN | HB0886 | Pass | As enacted, directs TACIR to perform a study of the collection and remittance of state and local taxes, including sales and use taxes, collected at the point of sale by businesses in this state. - Amends TCA Title 67, Chapter 6, Part 5.
[Detail][Text][Discuss] | 2024-05-31
Comp. became Pub. Ch. 1013 |
| TN | SB1140 | Pass | As enacted, directs TACIR to perform a study of the collection and remittance of state and local taxes, including sales and use taxes, collected at the point of sale by businesses in this state. - Amends TCA Title 67, Chapter 6, Part 5.
[Detail][Text][Discuss] | 2024-05-31
Effective date(s) 05/28/2024 |
| TN | SB1824 | Pass | As enacted, makes revisions to law relative to exemptions from sales and use tax for natural disaster claimants. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-05-28
Comp. became Pub. Ch. 979 |
| TN | HB2074 | Pass | As enacted, makes revisions to law relative to exemptions from sales and use tax for natural disaster claimants. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-05-28
Effective date(s) 05/21/2024 |
| TN | SB2550 | Pass | As enacted, makes various revisions to laws governing property tax liens, delinquent property taxes, and property tax proceedings. - Amends TCA Title 5; Title 8; Title 13; Title 26 and Title 67.
[Detail][Text][Discuss] | 2024-05-28
Comp. became Pub. Ch. 967 |
| TN | HB2624 | Pass | As enacted, makes various revisions to laws governing property tax liens, delinquent property taxes, and property tax proceedings. - Amends TCA Title 5; Title 8; Title 13; Title 26 and Title 67.
[Detail][Text][Discuss] | 2024-05-28
Effective date(s) 05/21/2024, 09/01/2024 |
| TN | HB2109 | Pass | As enacted, adds hydrogen gas to the definition of alternative fuel for the purposes of fuel tax law; subjects hydrogen gas to the compressed natural gas tax; exempts hydrogen gas from the sales and use tax. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-05-13
Comp. became Pub. Ch. 859 |
| TN | SB2307 | Pass | As enacted, adds hydrogen gas to the definition of alternative fuel for the purposes of fuel tax law; subjects hydrogen gas to the compressed natural gas tax; exempts hydrogen gas from the sales and use tax. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-05-13
Effective date(s) 01/01/2025 |
| TN | HB2244 | Pass | As enacted, makes changes relative to the "Local Tourism Development Zone Business Tax Act." - Amends TCA Title 5; Title 6; Title 7; Title 9 and Title 67.
[Detail][Text][Discuss] | 2024-05-13
Effective date(s) 05/03/2024 |
| TN | SB2112 | Pass | As enacted, makes changes relative to the "Local Tourism Development Zone Business Tax Act." - Amends TCA Title 5; Title 6; Title 7; Title 9 and Title 67.
[Detail][Text][Discuss] | 2024-05-13
Comp. became Pub. Ch. 912 |
| TN | SB0131 | Intro
Sine Die | As introduced, adds the legislative librarian to the list of persons to whom the commissioners of revenue and transportation must provide a copy of their joint annual report summarizing the amount and source of tax revenues received and deposited dur...
[Detail][Text][Discuss] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB0981 | Intro
Sine Die | As introduced, exempts from franchise and excise taxes, a community development entity or sub-community development entity that is certified by the United States department of the treasury's community development financial institutions fund, and that...
[Detail][Text][Discuss] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB1904 | Intro
Sine Die | As introduced, authorizes business, excise, and franchise tax credits equal to unreimbursed TennCare costs for eligible healthcare providers that provide healthcare services to TennCare recipients; allows a refund to be issued in lieu of a tax credit...
[Detail][Text][Discuss] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB1934 | Intro
Sine Die | As introduced, eliminates the grocery tax; enacts the "Business Enterprise Tax Act"; and enacts the "Worldwide Combined Reporting Act." - Amends TCA Title 57 and Title 67.
[Detail][Text][Discuss] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | HB2043 | Intro
Sine Die | As introduced, eliminates the grocery tax; enacts the "Business Enterprise Tax Act"; and enacts the "Worldwide Combined Reporting Act." - Amends TCA Title 57 and Title 67.
[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 | SB2426 | Intro
Sine Die | As introduced, enacts the "Allied Investments in Tennessee Act." - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-04-11
Sponsor(s) Added. |
| TN | HB2039 | Intro
Sine Die | As introduced, authorizes business, excise, and franchise tax credits equal to unreimbursed TennCare costs for eligible healthcare providers that provide healthcare services to TennCare recipients; allows a refund to be issued in lieu of a tax credit...
[Detail][Text][Discuss] | 2024-03-26
Taken off notice for cal. in Insurance Committee |
| TN | SB2085 | Intro
Sine Die | As introduced, extends, from February 1, 2030, to February 1, 2031, the last year for which the department of revenue is required to annually report to the speakers of both houses and to the chairs of the finance, ways and means committees regarding ...
[Detail][Text][Discuss] | 2024-03-19
To Senate Finance, Ways and Means Committee |
| TN | SB1885 | Intro
Sine Die | As introduced, permits all for-profit hospital corporations to file combined franchise and excise tax returns. - Amends TCA Section 67-4-2007 and Section 67-4-2014.
[Detail][Text][Discuss] | 2024-03-05
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee |
| TN | HB2421 | Intro
Sine Die | As introduced, permits all for-profit hospital corporations to file combined franchise and excise tax returns. - Amends TCA Section 67-4-2007 and Section 67-4-2014.
[Detail][Text][Discuss] | 2024-03-05
Taken off notice for cal in s/c Health Subcommittee of Health Committee |
| TN | SB0302 | Intro
Sine Die | As introduced, requires the commissioner of revenue to report, on or before February 1, 2024, to the finance, ways and means committees of the senate and the house of representatives the total annual amount of industrial machinery franchise and excis...
[Detail][Text][Discuss] | 2024-02-20
To Senate Finance, Ways and Means Committee |
| TN | SB0506 | Intro
Sine Die | As introduced, extends the repeal date by one month for the allocation of a portion of the beer tax and the tax on soft drinks to the highway fund for the purpose of funding programs for the prevention and collection of litter and trash and matters r...
[Detail][Text][Discuss] | 2024-02-20
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee |
| TN | SB1122 | Intro
Sine Die | As introduced, eliminates the professional privilege tax for attorneys. - Amends TCA Title 67, Chapter 4, Part 17.
[Detail][Text][Discuss] | 2024-02-20
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee |
| TN | SB1522 | Intro
Sine Die | As introduced, eliminates the 4 percent state sales tax on food for human consumption; increases the tax on cigarettes from three cents per cigarette to 8.35 cents per cigarette; increases the tax on other tobacco products from 6.6 percent to 17 perc...
[Detail][Text][Discuss] | 2024-02-20
Assigned to General Subcommittee of Senate F,W&M Revenue Subcommittee |
| TN | HB1843 | Intro
Sine Die | As introduced, enacts the "Allied Investments in Tennessee Act." - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-02-14
To House Finance, Ways & Means Subcommittee |
| TN | SB0118 | Engross
Sine Die | As introduced, allows a request for an extension of time to file a business tax return and pay the tax to be signed by the taxpayer or the taxpayer's representative. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-02-12
Rcvd. from S., held on H. desk. |
| TN | HB0580 | Intro
Sine Die | As introduced, eliminates the professional privilege tax for attorneys. - Amends TCA Title 67, Chapter 4, Part 17.
[Detail][Text][Discuss] | 2024-02-08
Withdrawn. |
| TN | HB0639 | Intro
Sine Die | As introduced, adds the legislative librarian to the list of persons to whom the commissioners of revenue and transportation must provide a copy of their joint annual report summarizing the amount and source of tax revenues received and deposited dur...
[Detail][Text][Discuss] | 2024-02-08
Withdrawn. |
| TN | HB2009 | Intro
Sine Die | As introduced, creates a sales tax refund for a primary or secondary vehicle purchased in response to a natural disaster. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2024-01-31
Withdrawn. |
| TN | SB1956 | Intro
Sine Die | As introduced, creates a sales tax refund for a primary or secondary vehicle purchased in response to a natural disaster. - Amends TCA Title 67, Chapter 6, Part 3.
[Detail][Text][Discuss] | 2024-01-31
Withdrawn. |
| TN | SB2037 | Intro
Sine Die | As introduced, requires a housing authority adopting a redevelopment plan or urban renewal plan related to a redevelopment project, which plan contains a tax increment financing provision, make available certain information to the public about the pr...
[Detail][Text][Discuss] | 2024-01-31
To Senate State and Local Government Committee |
| TN | HB2150 | Intro
Sine Die | As introduced, requires a housing authority adopting a redevelopment plan or urban renewal plan related to a redevelopment project, which plan contains a tax increment financing provision, make available certain information to the public about the pr...
[Detail][Text][Discuss] | 2024-01-31
P2C, caption bill, held on desk - pending amdt. |
| TN | HB1857 | Intro
Sine Die | As introduced, requires the department of revenue to post on its website the rate information it receives from local governments regarding local tax collected on the occupancy of short-term rental units. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-01-25
P2C, caption bill, held on desk - pending amdt. |
| TN | SB1780 | Intro
Sine Die | As introduced, requires the department of revenue to post on its website the rate information it receives from local governments regarding local tax collected on the occupancy of short-term rental units. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2024-01-25
To Senate State and Local Government Committee |
| TN | HB0748 | Intro
Sine Die | As introduced, enacts the "Tennessee Tax on Wall Street Act"; imposes a tax equal to 4 percent on all purchases of financial securities made by Tennessee residents; exempts purchases made by retirement accounts and savings plans. - Amends TCA Title 6...
[Detail][Text][Discuss] | 2024-01-10
Sponsor change. |
| TN | HB1686 | Intro
Sine Die | As introduced, extends, from February 1, 2030, to February 1, 2031, the last year for which the department of revenue is required to annually report to the speakers of both houses and to the chairs of the finance, ways and means committees regarding ...
[Detail][Text][Discuss] | 2024-01-10
P2C, caption bill, held on desk - pending amdt. |
| TN | HB7053 | Intro
Sine Die | 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] | 2023-08-24
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of 1st Extraordinary Session of Finance, Ways, and Means Committee of 1st Extraordinary Session |
| TN | SB7093 | Intro
Sine Die | 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] | 2023-08-23
To Senate Finance, Ways and Means Committee |
| TN | HB0654 | Pass | As enacted, revises various provisions of present law relative to credits to dealers, credits to prevent multistate taxations, and credits for the resale of telecommunication services of sales and use taxes. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2023-05-24
Comp. became Pub. Ch. 467 |
| TN | SB0648 | Pass | As enacted, makes changes to the Convention Center Authorities Act of 2009. - Amends TCA Title 7 and Title 67.
[Detail][Text][Discuss] | 2023-05-24
Effective date(s) 05/11/2023 |
| TN | SB0867 | Pass | As enacted, revises various provisions of present law relative to credits to dealers, credits to prevent multistate taxations, and credits for the resale of telecommunication services of sales and use taxes. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2023-05-24
Effective date(s) 07/01/2023 |
| TN | HB1279 | Pass | As enacted, makes changes to the Convention Center Authorities Act of 2009. - Amends TCA Title 7 and Title 67.
[Detail][Text][Discuss] | 2023-05-24
Comp. became Pub. Ch. 430 |
| TN | SB0275 | Pass | As enacted, makes various revisions to present tax law. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2023-05-19
Comp. became Pub. Ch. 377 |
| TN | HB0323 | Pass | As enacted, makes various revisions to present tax law. - Amends TCA Title 67.
[Detail][Text][Discuss] | 2023-05-19
Effective date(s) 05/05/2023, 04/01/2024, 01/01/2024, 07/01/2024, 01/01/2025 |
| TN | SB0384 | Pass | As enacted, revises present law relative to a taxpayer's duty to list fully such tangible personal property used, or held for use, in the taxpayer's business or profession on such schedule, place its correct value thereon, sign the schedule, and retu...
[Detail][Text][Discuss] | 2023-05-17
Effective date(s) 07/01/2024 |
| TN | HB0804 | Pass | As enacted, revises present law relative to a taxpayer's duty to list fully such tangible personal property used, or held for use, in the taxpayer's business or profession on such schedule, place its correct value thereon, sign the schedule, and retu...
[Detail][Text][Discuss] | 2023-05-17
Comp. became Pub. Ch. 341 |
| TN | HB0156 | Intro
Sine Die | As introduced, allows a request for an extension of time to file a business tax return and pay the tax to be signed by the taxpayer or the taxpayer's representative. - Amends TCA Title 67.
[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 | SB0849 | Intro
Sine Die | As introduced, removes exception that allows persons subject to the franchise tax or excise tax who were registered under prior law, or who have filed a return under prior law, to not be required to complete and file a registration information form. ...
[Detail][Text][Discuss] | 2023-04-18
To Senate Finance, Ways and Means Committee |
| TN | HB0955 | Intro
Sine Die | As introduced, requires a bank designated by the county trustee to act as a collection agent for the trustee and accept the deposit of county and municipal property taxes, to provide to the county trustee such evidence of the taxes deposited into the...
[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 | HB1117 | Intro
Sine Die | As introduced, exempts from franchise and excise taxes, a community development entity or sub-community development entity that is certified by the United States department of the treasury's community development financial institutions fund, and that...
[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 |
