Bill > HB0117

This bill proposes changes to Tennessee Code Annotated Section 67-6-410, which relates to wholesaler information reports. Specifically, the bill makes three key modifications: first, it removes a specific subdivision in subsection (a)(3)(C), second, it deletes a subdivision in subsection (h)(5), and third, it changes the language in subsection (b) from "may include, but is not limited to" to "must include". The government summary indicates that this bill effectively extends the Tennessee Department of Revenue's authority to require wholesalers selling food, candy, and non-alcoholic beverages to retailers to file information reports about their net sales, by removing a previous July 1, 2025 termination date. This means the commissioner of revenue will now have an indefinite mandate to collect these sales reports, which likely helps the state track and potentially tax wholesale food and beverage sales more comprehensively. The bill will take effect immediately upon becoming law, as stated in Section 4.

Budget and Finance

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0117&ga=114