Bill > HB2544

This bill makes several changes to Tennessee's tax laws, primarily focusing on how taxes are collected for liquified gas used in motor vehicles and updating definitions related to telecommunications services. For liquified gas, instead of paying an annual tax upfront, individuals will now pay the tax when they purchase the gas to fill their vehicle's fuel tank. The requirement for an annual renewal of a liquified gas user permit is eliminated; instead, permits will be permanent as long as taxes are paid on time and reports are filed, or until the permit is surrendered or canceled. The bill also clarifies that dealers are responsible for collecting and remitting the liquified gas tax, and it introduces provisions for users who pay the tax directly to receive refunds for gas used out-of-state, provided certain conditions are met. Additionally, the bill expands the scope of certain tax provisions to include hydrogen gas alongside compressed natural gas and updates definitions related to telecommunications services, including terms like "air-to-ground radiotelephone service," "post-paid calling service," and "customer channel termination point," and changes the term "volunteer seller" to "CSP-compensated seller."

Transportation and Infrastructure

https://wapp.capitol.tn.gov/apps/Billinfo/Default?BillNumber=HB2544&ga=114