| TN | SB0316 | Pass | As enacted, makes revisions to the "Border Region Retail Tourism Development District Act" and the "Regional Retail Tourism Development District Act." - Amends TCA Title 7, Chapter 40 and Title 7, Chapter 41.
[Detail][Text][Discuss] | 2024-05-29
Effective date(s) 05/28/2024 |
| TN | HB0776 | Pass | As enacted, makes revisions to the "Border Region Retail Tourism Development District Act" and the "Regional Retail Tourism Development District Act." - Amends TCA Title 7, Chapter 40 and Title 7, Chapter 41.
[Detail][Text][Discuss] | 2024-05-29
Comp. became Pub. Ch. 1006 |
| TN | HB2182 | Pass | As enacted, redefines a "qualified data center," for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employe...
[Detail][Text][Discuss] | 2024-05-13
Effective date(s) 05/01/2024 |
| TN | HB2641 | Pass | As enacted, 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 lo...
[Detail][Text][Discuss] | 2024-05-13
Effective date(s) 05/03/2024 |
| TN | SB2520 | Pass | As enacted, 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 lo...
[Detail][Text][Discuss] | 2024-05-13
Comp. became Pub. Ch. 917 |
| TN | SB2583 | Pass | As enacted, redefines a "qualified data center," for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employe...
[Detail][Text][Discuss] | 2024-05-13
Comp. became Pub. Ch. 886 |
| TN | HB2793 | Pass | As enacted, 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, Chapte...
[Detail][Text][Discuss] | 2024-05-13
Effective date(s) 05/03/2024 |
| TN | SB2690 | Pass | As enacted, 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, Chapte...
[Detail][Text][Discuss] | 2024-05-13
Comp. became Pub. Ch. 920 |
| TN | SB1581 | Intro
Sine Die | 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] | 2024-04-23
To Senate Finance, Ways and Means Committee |
| TN | SB2471 | Intro
Sine Die | 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] | 2024-04-23
To Senate Finance, Ways and Means Committee |
| TN | SB0167 | Intro
Sine Die | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB0385 | Intro
Sine Die | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB0395 | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB0529 | Intro
Sine Die | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB0741 | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB0763 | Intro
Sine Die | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB1448 | Intro
Sine Die | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB1741 | Intro
Sine Die | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | SB2108 | Intro
Sine Die | 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] | 2024-04-19
To Senate Finance, Ways and Means Committee |
| TN | HB0972 | 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] | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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 | SB2279 | Intro
Sine Die | 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 | SB1755 | Intro
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
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] | 2023-04-18
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee |
| TN | HB0419 | Intro
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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 |
| TN | SB0767 | Intro
Sine Die | 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] | 2023-03-14
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee |
| TN | SB1172 | Intro
Sine Die | As introduced, deletes references to the Canadian Football League with regard to allocations of tax revenue from sales made on the premises of a sports facility associated with a major league professional football franchise. - Amends TCA Title 67, Ch...
[Detail][Text][Discuss] | 2023-03-14
Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee |
