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TN HB1682
Bill
Status
1/14/2026
Primary Sponsor
Lee Reeves
Click for details
AI Summary
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Labor and service costs, including repair and installation labor charges, become exempt from sales tax when separately stated on an invoice or billing document given to the purchaser
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Amends Tennessee Code Annotated, Title 67, Chapter 6 by removing labor and service costs from the definition of taxable "sales price" and adding them to excluded items
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Deletes existing provisions in Sections 67-6-205(c) and 67-6-203(d) related to labor taxation
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Rulemaking authority takes effect upon becoming law; all other provisions take effect July 1, 2026
Legislative Description
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the taxation of labor performed on tangible personal property.
Taxes, Sales
Last Action
Assigned to s/c Finance, Ways, and Means Subcommittee
1/21/2026