TN SB1875

Modifies liquified gas tax collection so dealers who deliver fuel into motor vehicle tanks are liable for collecting and remitting the tax to the state, with user permits remaining permanent as long as reports and taxes are filed timely

Requires permitted commercial vehicle users who don't pay liquified gas tax to dealers to submit annual reports by July 25 covering the previous July 1-June 30 period, with refunds available for tax paid on fuel used outside Tennessee (minimum $10.00 threshold)

Extends existing compressed natural gas tax provisions to include hydrogen gas, establishing a gallon equivalent factor of 2.2 pounds per gallon for hydrogen gas taxation

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 definitions for "customer," "customer channel termination point," and "end user" for telecommunications service sourcing purposes