TN SB2609

State sales and use tax revenue from recreational vessels, vessel accessories, and wildlife-related outdoor recreational goods will be earmarked for the Wildlife Resources Fund beginning July 1, 2026

Covered wildlife-related goods include ammunition, firearms, firearm accessories, decoys, stands, traps, game calls, archery bows, fishing rods, lures, reels, and tackle boxes

Recreational vessels include sail-powered, motorized, and nonmotorized boats used for noncommercial purposes; accessories include trailers, trolling motors, life jackets, covers, and paddles

Revenue from the sales tax increases allocated to education (1992 and 2002 acts raising the rate to 7%) is excluded from this earmark and continues to flow to educational purposes

Funds allocated to the Wildlife Resources Fund must be used for the Wildlife Resources Agency's operational expenses