TN HB2544

Modifies liquified gas tax collection by requiring the tax to be paid upon delivery of fuel into a motor vehicle's tank, with dealers responsible for collecting and remitting taxes to the state

Establishes annual reporting requirements for commercial vehicle users of liquified gas who don't pay taxes through dealers, with reports due July 25 covering the previous July 1 through June 30 period

Expands alternative fuel taxation provisions to include hydrogen gas alongside compressed natural gas, using a gallon equivalent factor of 2.2 lbs. per gallon for hydrogen

Adds new definitions to sales tax code for telecommunications services, including "air-to-ground radiotelephone service," "call-by-call basis," "communications channel," "home service provider," and "post-paid calling service"

Updates terminology in sales tax provisions by replacing "volunteer seller" with "CSP-compensated seller" and clarifies customer definitions for sourcing telecommunications service sales