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Bill > HB1978
TN HB1978
TN HB1978AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
summary
Introduced
01/22/2026
01/22/2026
In Committee
02/04/2026
02/04/2026
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6.
AI Summary
This bill, amending Tennessee Code Annotated Title 67, Chapter 6, which deals with sales and use taxes, allows the Commissioner of Revenue to issue a certificate of exemption for sales and use taxes on qualified building materials. This exemption applies to materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities, and the certificate can be provided in either paper or electronic format.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Assigned to s/c Finance, Ways, and Means Subcommittee (on 02/04/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB1978&ga=114 |
| Fiscal Note - SB2042 | https://www.capitol.tn.gov/Bills/114/Fiscal/SB2042.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB1978.pdf |
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