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Bill > SB1465
TN SB1465
TN SB1465AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the taxation of labor performed on tangible personal property.
summary
Introduced
10/07/2025
10/07/2025
In Committee
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
As introduced, exempts from sales and use tax labor and service costs made as part of the sale of a taxable item of tangible personal property; exempts from sales and use tax repair and installation labor performed on tangible personal property. - Amends TCA Title 67, Chapter 6.
AI Summary
This bill amends Tennessee's sales and use tax laws, specifically Title 67, Chapter 6, to exempt certain labor and service costs from taxation. The key change is that labor and service costs, including those for repair and installation, will no longer be subject to sales and use tax if they are clearly itemized and separately stated on an invoice or similar billing document provided to the customer. This aims to provide tax relief for consumers and businesses by reducing the tax burden on the labor involved in purchasing or maintaining tangible personal property, which refers to physical goods that can be touched and moved.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Refer to Senate Finance, Ways & Means Committee w/ negative recommendation (on 02/24/2026)
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB1465&ga=114 |
| Fiscal Note - SB1465 | https://www.capitol.tn.gov/Bills/114/Fiscal/SB1465.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/SB1465.pdf |
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