TN HB2135

Imposes a 5% "live music support" surcharge on all tickets sold through the secondary ticketing market (resale platforms) for live music, comedy, theater, dance, and other non-sports performance events in Tennessee, beginning July 1, 2027.

Requires third-party ticket resellers to register with the Department of Revenue, collect the surcharge, and submit monthly returns by the 20th of each month reporting the previous month's gross sales.

Deposits collected funds into the Live Music and Performance Venue Fund, to be used for economic development support grants for live music venues, promoters, and performers.

Applies the surcharge to third-party resellers only, not directly to individual consumers purchasing tickets.

Subjects non-compliant resellers to penalties and interest under existing Tennessee tax enforcement statutes (§§ 67-1-801 through 67-1-804).