Bill > HB0594

This bill amends Tennessee's sales tax law to expand a tax exemption for temporary sales events by religious institutions. Specifically, the legislation increases from two to four the number of temporary sales periods during which a bona fide religious institution can sell goods directly to consumers without being required to register to collect sales tax. The bill modifies Section 67-6-102(8)(B) of the Tennessee Code by adding "or a bona fide religious institution" to the existing language, which previously only referenced volunteer fire departments. This change will provide religious organizations with more flexibility to conduct fundraising sales events without the administrative burden of sales tax registration. The bill takes effect immediately upon becoming law, with the stated purpose of serving the public welfare.

Budget and Finance

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0594&ga=114