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TN SB1095

Bill

Status

Introduced

2/5/2025

Primary Sponsor

Joseph Hensley

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Origin

Senate

114th General Assembly

AI Summary

  • Exempts the first $20.00 of the sales price from state sales and use tax when tangible personal property is purchased with physical cash
  • "Physical cash" is defined as coins, paper money, and notes declared legal tender by state or federal law, including physical gold and silver
  • Exemption does not apply to other taxes such as alcohol/tobacco taxes (Title 57) or local option taxes (Chapter 4, Part 10)
  • Effective date: July 1, 2025

Legislative Description

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to exemptions from sales and use tax.

Taxes, Sales

Last Action

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

4/17/2025

Committee Referrals

Finance, Ways and Means3/11/2025
Revenue Subcommittee3/4/2025
Finance, Ways and Means2/12/2025

Full Bill Text

No bill text available