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TN HB2493
Bill
Status
2/3/2026
Primary Sponsor
Ryan Williams
Click for details
AI Summary
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Imposes Tennessee sales and use tax on advertising services purchased by or on behalf of businesses generating $100 million or more in annual revenue
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Defines "advertising" broadly to include television, digital, radio, billboard, print advertising, and sponsorships—any written, electronic, or printed communication promoting a brand, product, or service
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Authorizes the Department of Revenue to promulgate rules to implement the new tax
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Takes effect January 1, 2027, for tax collection purposes; rule-making authority takes effect immediately upon becoming law
Legislative Description
AN ACT to amend Tennessee Code Annotated, Title 67, relative to the sales and use tax.
Taxes, Sales
Last Action
P2C, ref. to Government Operations for Review - Finance, Ways & Means Committee
2/5/2026