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Bill > HB2493
TN HB2493
TN HB2493AN ACT to amend Tennessee Code Annotated, Title 67, relative to the sales and use tax.
summary
Introduced
02/03/2026
02/03/2026
In Committee
02/05/2026
02/05/2026
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
As introduced, applies the sales and use tax to advertising services purchased by or on behalf of a business entity that generates annual revenue in amount equal to or greater than $100 million. - Amends TCA Title 67.
AI Summary
This bill amends Tennessee law to apply the state's sales and use tax to advertising services, which are defined as any communication promoting a brand, product, or service to the public to generate interest or encourage purchases, including sponsorships and various forms of advertising like television, digital, radio, billboard, and print. This new tax will only apply to advertising services purchased by or on behalf of business entities that generate at least $100 million in annual revenue. The Department of Revenue is authorized to create rules to implement this change, with the act taking effect for rule-making purposes immediately upon becoming law and for all other purposes on January 1, 2027.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
P2C, ref. to Government Operations for Review - Finance, Ways & Means Committee (on 02/05/2026)
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?BillNumber=HB2493&ga=114 |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB2493.pdf |
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