TN HB0308

Counties with populations over 900,000 (per 2020 census) may increase their local sales tax rate from 2.25% to 3.75% by resolution of the county legislative body

Revenue from the tax increase must be used exclusively for new county jail construction or to retire debt on such construction

The elevated 3.75% tax rate expires after 8 years or when jail construction debt is fully retired, whichever comes first

After expiration, the county tax rate reverts to 2.75%, with the additional revenue (above the original 2.25%) permanently allocated to the county sheriff's department for administrative, operational, and capital expenses

Takes effect immediately upon becoming law