TN SB0215 | 2021-2022 | 112th General Assembly
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 3-0)
Status: Passed on April 12 2021 - 100% progression
Action: 2021-04-12 - Comp. became Pub. Ch. 86
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Partisan Bill (Republican 3-0)
Status: Passed on April 12 2021 - 100% progression
Action: 2021-04-12 - Comp. became Pub. Ch. 86
Text: Latest bill text (Chaptered) [PDF]
Summary
As 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, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67.
Title
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
Sponsors
| Sen. Bo Watson [R] | Sen. Mike Bell [R] | Sen. Todd Gardenhire [R] |
Roll Calls
2021-03-16 - Senate - SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2021-04-12 | Comp. became Pub. Ch. 86 | |
| 2021-03-18 | Senate | Sponsor(s) Added. |
| 2021-03-18 | Senate | Companion House Bill substituted |
| 2021-03-16 | Senate | Placed on Senate Regular Calendar for 3/18/2021 |
| 2021-03-16 | Senate | Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 |
| 2021-03-09 | Senate | Placed on Senate Finance, Ways, and Means Committee calendar for 3/16/2021 |
| 2021-03-09 | Senate | Refer to Senate Finance, Ways & Means Committee w/ recommendation |
| 2021-03-03 | Senate | Sponsor(s) Added. |
| 2021-03-02 | Senate | Placed on Senate FW&M Revenue Subcommittee calendar for 3/9/2021 |
| 2021-03-01 | Senate | Placed on Senate FW&M Revenue Subcommittee calendar for 3/2/2021 |
| 2021-02-23 | Senate | Refer to Senate Finance, Ways & Means Revenue Subcommittee |
| 2021-02-10 | Senate | Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee |
| 2021-02-08 | Senate | Introduced, Passed on First Consideration |
| 2021-01-19 | Senate | Filed for introduction |
Same As/Similar To
HB0131 (Crossfiled) 2021-04-12 - Effective date(s) 07/01/2021
