Bill > SB0659

This bill modifies Tennessee's sales tax regulations by expanding tax exemption opportunities for religious institutions during temporary sales events. Specifically, the legislation amends Tennessee Code Annotated, Section 67-6-102 to allow bona fide religious institutions the same tax exemption privileges currently afforded to volunteer fire departments during temporary sales periods. The bill increases the number of temporary sales periods from two to four, during which these religious institutions can sell goods directly to consumers without being required to register and collect sales tax. By providing this expanded tax exemption, the legislation aims to support religious organizations' fundraising efforts by reducing administrative burdens associated with sales tax collection. The amendment takes effect immediately upon becoming law, as determined by the Tennessee General Assembly.

Budget and Finance

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB0659&ga=114