TN HB2118

State sales and use tax revenue from recreational vessels, vessel accessories, and wildlife-related outdoor recreational goods will be earmarked for the Wildlife Resources Fund beginning July 1, 2026

Covered recreational vessels include boats used for noncommercial purposes, whether motorized, sail-powered, or nonmotorized (kayaks, canoes, etc.)

Wildlife-related goods include ammunition, firearms, firearm accessories, archery equipment, fishing rods/reels/lures, decoys, traps, game calls, and tackle boxes

Vessel accessories covered include trailers, trolling motors, life jackets, covers, roof racks, paddles, and oars

Revenue from prior sales tax increases dedicated to education (1992 act) and the 6% to 7% rate increase (2002 act) remains exempt from this reallocation