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TN SB1465
Bill
Status
10/7/2025
Primary Sponsor
Adam Lowe
Click for details
AI Summary
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Labor and service costs, including repair and installation labor charges, become exempt from sales tax when separately stated on an invoice or billing document given to the purchaser
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Amends Tennessee Code Annotated, Title 67, Chapter 6 by removing "labor or service cost" from the definition of taxable sales price and adding it to the list of exclusions
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Deletes existing provisions in Sections 67-6-205(c) and 67-6-203(d) related to labor taxation
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Takes effect immediately upon becoming law for purposes of promulgating rules; takes effect July 1, 2026 for all other purposes
Legislative Description
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the taxation of labor performed on tangible personal property.
Taxes, Sales
Last Action
Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
2/24/2026