Bill > SB1875

This bill modifies Tennessee's tax laws, primarily concerning liquified gas and telecommunications services. For liquified gas, it shifts the tax payment from an annual prepayment to a per-delivery payment made when the gas is put into a vehicle's fuel tank, and it eliminates the need for annual renewal of user permits, making them permanent as long as taxes are paid on time. The bill also clarifies that dealers are responsible for collecting and remitting liquified gas taxes, and it introduces specific gallon equivalent factors for taxing compressed natural gas and hydrogen gas, while also expanding the scope of certain tax provisions to include hydrogen gas. Additionally, the bill makes several technical amendments to definitions and language related to telecommunications services, including changes to terms like "volunteer seller" to "CSP-compensated seller" and updates to definitions of "customer" and "end user" for the purpose of sourcing sales of telecommunications services.

Transportation and Infrastructure

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB1875&ga=114