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Legislators with BillsLegislators(53)
Referred Bills (354)
AN ACT to amend Tennessee Code Annotated, Title 67, relative to the sales and use tax.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 56 and Title 67, Chapter 4, relative to tax credits.
AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxes levied by metropolitan governments.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the tax on the retail sale of food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to tax credits.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 29, relative to privilege tax on property development.
AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 3 and Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to tax revenue.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to exemptions from the sales and use tax.
AN ACT to amend Tennessee Code Annotated, Title 11; Title 67; Title 69 and Title 70, relative to funding to the wildlife resources agency.
AN ACT to amend Tennessee Code Annotated, Title 57 and Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales tax.
AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 3 and Title 67, Chapter 6, relative to the sales tax on food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the taxation of labor performed on tangible personal property.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to exemption from sales and use tax on aircraft repair services and parts.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 3 and Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Section 67-4-2109, relative to tax credits for financial institutions.
AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to temporary sales.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to taxation of broadband equipment and services.
AN ACT to amend Tennessee Code Annotated, Section 67-6-410, relative to wholesaler information reports.
AN ACT to amend Tennessee Code Annotated, Section 67-4-2006, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 20, relative to the deduction for bonus depreciation for excise tax purposes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21, relative to credits against franchise and excise tax liability.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 57 and Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Section 67-6-103, relative to distribution of revenues.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to exemption from sales tax on motor vehicles for members of the national guard.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to exemptions from sales and use tax.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to the Business Tax Act.
AN ACT to amend Tennessee Code Annotated, Section 67-6-228, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Section 67-1-1709, relative to the disclosure of tax information.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
A RESOLUTION authorizing low-income housing tax credits.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 5, relative to compensation for certain costs incurred by dealers in accounting for and remitting sales and use taxes to the state.
AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 40 and Title 7, Chapter 41, relative to the development of retail and other public tourism facilities.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, relative to property taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to qualified data centers.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 1 and Title 67, Chapter 4, relative to franchise taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 7, relative to the retail sale of food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 9; Title 54; Title 55 and Title 67, relative to the allocation of sales tax revenue for the highway fund.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Section 67-4-409, relative to the recordation tax.
AN ACT to amend Tennessee Code Annotated, Title 55 and Section 67-6-303, relative to the purchase of motor vehicles by members of the military.
AN ACT to amend Tennessee Code Annotated, Section 67-6-228 and Title 67, Chapter 6, Part 3, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to exemptions from sales and use tax.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, relative to tax relief.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the sales and use tax.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 57 and Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to the occupation tax.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21, relative to taxation of federal employee retention credits.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to the "Mental Health Preceptor Tax Incentive Program."
AN ACT to amend Tennessee Code Annotated, Title 67, relative to tax relief for low-income taxpayers.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, relative to tax credits.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to a tax deduction for businesses through the voluntary installation of electric vehicle chargers.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 5, Part 7, relative to property tax relief.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to the professional privilege tax.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21, relative to exemptions from franchise and excise taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Section 67-6-228, relative to food and food ingredients.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to taxation of gun safes and gun safety devices.
AN ACT to amend Tennessee Code Annotated, Section 67-6-303, relative to tax exemption for service members of the armed forces.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to tax on the purchase of an automobile.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to gun safes and gun safety devices.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to business tax.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to submission of tax documents and payments.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to the "Allied Investments in Tennessee Act."
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to firearms.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales tax.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 21, relative to franchise tax.
AN ACT to amend Tennessee Code Annotated, Section 67-4-2007 and Section 67-4-2014, relative to for-profit hospital entities.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 5 and Title 67, Chapter 4, relative to taxes on beverages.
AN ACT to amend Tennessee Code Annotated, Section 7-52-606; Section 38-1-201; Section 39-17-1806; Section 50-6-904; Section 58-2-205; Section 58-2-204; Section 62-44-102 and Title 67, relative to business tax.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to trailers.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to tax exemptions.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to trailers.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Section 67-6-103, relative to distribution of revenues.
AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to industrial machinery.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sports facilities.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to tax relief for taxpayers with childcare expenses.
AN ACT to amend Tennessee Code Annotated, Section 67-6-103, relative to distribution of revenues.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Section 67-4-2004(9); Section 67-4-2108(a)(5)(C) and Section 67-6-346, relative to the definition of a certified green energy production facility.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 3 and Title 67, Chapter 6, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 3 and Title 67, Chapter 6, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to sales taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 5, relative to compensation for certain costs incurred by dealers in accounting for and remitting sales and use taxes to the state.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation of computer software services.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales tax exemption for sales of certain coins, currency, and precious-metals bullion.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to taxation of gun safes and gun safety devices.
AN ACT to amend Tennessee Code Annotated, Title 63 and Title 67, Chapter 4, Part 17, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 9; Title 54 and Title 67, relative to transportation. This act makes appropriations for county roads and bridges for the fiscal years beginning July 1, 2021, and July 1, 2022.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 55 and Title 67, relative to tax credits.
AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to allocation of sales and use tax revenue.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to the privilege tax imposed on persons engaged in certain occupations.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to the Business Tax Act.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 55 and Title 67, relative to tax credits.
AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 6, relative to allocation of sales and use tax revenue.
AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 40, relative to the Border Region Retail Tourism Development District Act.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 9; Title 54 and Title 67, relative to transportation. This act makes appropriations for county roads and bridges for the fiscal years beginning July 1, 2021, and July 1, 2022.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to the Business Tax Act.
AN ACT to amend Tennessee Code Annotated, Section 67-6-103, relative to distribution of revenues.
AN ACT to amend Tennessee Code Annotated, Section 67-6-410, relative to wholesaler information reports.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 40, relative to the Border Region Retail Tourism Development District Act.
AN ACT to amend Tennessee Code Annotated, Section 67-6-303, relative to exemption from sales tax on motor vehicles for certain Tennessee national guard members and employees.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to taxation of gun safes and gun safety devices.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to the tax on engaging in certain professions.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales tax exemption for sales of precious-metals bullion.
AN ACT to amend Tennessee Code Annotated, Section 67-4-2006, relative to expenditures for research and development.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to business tax.
AN ACT to amend Tennessee Code Annotated, Section 67-1-1403, relative to a state tax lien registry.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 7, relative to a tax deduction for businesses through the voluntary installation of electric vehicle chargers.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to franchise and excise taxes.
AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 3, Part 3; Title 67, Chapter 4, Part 16 and Title 68, relative to tires.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes and fees collected by merchants and sellers.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21, relative to franchise and excise taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales tax exemptions.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4 and Title 67, Chapter 6, relative to distribution of taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 40, relative to the Border Region Retail Tourism Development District Act.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to taxation of gun safes and gun safety devices.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to aviation fuel taxation.
AN ACT to amend Tennessee Code Annotated, Title 3; Title 48; Title 63 and Title 67, relative to taxation.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to tax refunds.
AN ACT to amend Tennessee Code Annotated, Section 67-6-209, relative to sales and use tax.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sports facilities.
AN ACT to amend Tennessee Code Annotated, Title 67; Chapter 72 of the Public Acts of 2011; Chapter 157 of the Public Acts of 2019; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 480 of the Public Acts of 2013; Chapter 530 of the Public Acts of 2009 and Chapter 602 of the Public Acts of 2007, relative to sales tax.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 5, relative to periodic filing.
AN ACT to amend Tennessee Code Annotated, Section 49-7-2109 and Title 67, Chapter 4, Part 17, relative to the privilege tax imposed on persons engaged in certain occupations.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21, relative to franchise and excise taxes.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to emergency preparedness.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 5 and Title 67, relative to distribution of sales and use taxes.
AN ACT to amend Tennessee Code Annotated, Section 67-1-1429, relative to the statute of limitations for tax collection.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales tax exemption for sales of certain coins, currency, and precious-metals bullion.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use tax exemptions.
AN ACT to amend Tennessee Code Annotated, Section 57-5-201 and Section 67-4-402, relative to extending for an additional six years the existing temporary tax on barrels of beer and bottled soft drinks.
AN ACT to amend Tennessee Code Annotated, Section 67-4-2006, relative to COVID-19 related relief payments.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 8; Title 9 and Title 67, relative to state finances.
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.
AN ACT to amend Tennessee Code Annotated, Section 67-4-1001 and Section 67-4-1005, relative to products containing nicotine.
AN ACT to amend Tennessee Code Annotated, Section 67-4-2109 and Title 67, Chapter 6, Part 3, relative to tax benefits for qualified productions.
AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 28 and Title 9, Chapter 23, relative to financing.
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to sales tax exemptions for retail sales made by small businesses.
AN ACT to amend Tennessee Code Annotated, Title 3; Title 4; Title 9 and Title 67, relative to state finances.
As introduced, increases from 10 to 12 days the deadline for requesting a formal hearing before the commissioner on adverse action proposed or taken to implement any revenue regulatory or registration law administered by the commissioner, not including those laws relating to assessments or levies of taxes, fees, fines, penalties, interest, or the waiver of penalties. - Amends TCA Title 67.
As introduced, exempts smokeless nicotine products from the tax on tobacco products and cigarettes. - Amends TCA Section 67-4-1001 and Section 67-4-1005.
As introduced, lowers, from $500,000 to $100,000, the amount of the required capital investment to be made by a business engaged in an enterprise located in an adventure tourism district to qualify for a job tax credit. - Amends TCA Title 11, Chapter 11, Part 2 and Section 67-4-2109.
As introduced, requires the commissioner of revenue to, on a monthly basis, compile and transmit to the chairs of the finance, ways and means committees of both houses, in addition to the appropriate licensing board or agency, a list of taxpayers who are delinquent 90 days or more from the due date of the professional privilege tax. - Amends TCA Title 67, Chapter 4.
As introduced, changes from January 1 to January 31, the date by which the commissioner of revenue must report to the members of the finance, ways and means committees of the house of representatives and the senate with respect to certain franchise and excise tax credits for tax periods ending during the previous fiscal year. - Amends TCA Title 67.
As introduced, authorizes the department to identify on its website any municipal sports facility to which sales and use tax revenue apportionment may be reallocated pursuant to statutory authorization. - Amends TCA Title 67, Chapter 6.
As introduced, imposes a tax equal to 6.25 percent on all stock purchases made by Tennessee residents; exempts purchases made by retirement accounts. - Amends TCA Title 67.
As introduced, changes , from January 1 to January 15, the date by which the commissioner of revenue must submit an annual report regarding franchise and excise tax credits for gross premiums and jobs to the finance, ways and means committees of the house of representatives and the senate. - Amends TCA Title 67.
As introduced, exempts tangible personal property from the sales and use tax when sold by a charitable organization for fundraising purposes. - Amends TCA Title 67, Chapter 6, Part 3.
As introduced, deletes the prohibition on apportionment of state sales and use tax revenue to the county revenue partnership fund for fiscal years 2007-2008 and 2008-2009. - Amends TCA Title 4; Title 5 and Title 67.
As introduced, enacts the "Taxpayer Protection Act." - Amends TCA Title 4; Title 8; Title 9 and Title 67.
As introduced, terminates the allocation of revenue generated from the 0.5 percent increase in the state sales tax rate that is earmarked for education purposes; terminates the allocation of revenue generated from the 1 percent increase in the state sales tax rate to the state general fund. - Amends TCA Title 67, Chapter 6.
As introduced, changes the purposes for which surplus revenues collected from the privilege tax on contracted vehicles exiting the Nashville International Airport may be used from a reserve fund for future debt service to the general fund of the county for any county purpose. - Amends TCA Title 7, Chapter 4, Part 2.
As introduced, authorizes a franchise and excise tax credit equal to a percentage of the amount of human capital investment, which is defined as the amount incurred or paid by an employer for certain activities, including job training and work education programs. - Amends TCA Title 4; Title 9; Title 50 and Title 67.
As introduced, grants exemption from taxes imposed on the sale of farm equipment and machinery to out-of-state residents who possess valid certificates of qualification issued by their resident state. - Amends TCA Title 43 and Title 67, Chapter 6.
As introduced, exempts the retail sale of fresh, frozen, and canned vegetables for human consumption from the sales tax. - Amends TCA Section 67-6-228.
As introduced, provides an example of the type of entity that falls within the definition of the term "private nonprofit college or university," for purposes of the tax exemption where the title holder of certain tangible personal property used by a contractor or subcontractor is a private nonprofit college or university. - Amends TCA Section 67-6-209.
As introduced, eliminates the sales tax on diapers and wipes. - Amends TCA Title 67, Chapter 6, Part 3.
As introduced, establishes a statutory mechanism for automatic adjustments to the current excise tax rate of 6.5 percent based on economic conditions. - Amends TCA Section 9-4-5202 and Title 67, Chapter 4, Part 20.
As introduced, exempts feminine hygiene products from sales tax on the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
As introduced, increases maximum civil penalty for submitting a fraudulent application for a refund of sales tax paid on appliances bought due to a natural disaster from $25,000 to $25,500. - Amends TCA Title 67.
As enacted, eliminates the special privilege tax on ammunition. - Amends TCA Section 8-8-201 and Title 70, Chapter 3.
As enacted, revises certain provisions of the Border Region Retail Tourism Development District Act. - Amends TCA Title 7, Chapter 40.
As enacted, limits the professions to which the professional privilege tax applies to: lobbyists; persons licensed or registered under the laws governing securities as agents, broker-dealers, and investment advisers; physicians and osteopathic physicians; and attorneys; applicable to privilege taxes due and payable after May 31, 2020. - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 452 of the Public Acts of 2017; Chapter 480 of the Public Acts of 2013; Chapter 530 of the Public Acts of 2009 and Chapter 602 of the Public Acts of 2007.
As enacted, specifies, for purposes of sales and use taxes, that "tangible personal property" does not include fiber-optic cable after it has become attached to a utility pole, building, or other structure or installed underground; deems such fiber-optic cable to be realty upon installation; deletes the excise tax credit for qualified broadband internet access equipment. - Amends TCA Title 4; Title 65 and Title 67.
As enacted, revises provisions governing sales and use tax in regard to out-of-state dealers, - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 452 of the Public Acts of 2017; Chapter 480 of the Public Acts of 2013; Chapter 530 of the Public Acts of 2009 and Chapter 602 of the Public Acts of 2007.
As enacted, creates a sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities, if the taxpayer or a lessor, or both, makes a capital investment of at least $1 billion in the construction or renovation of such facilities and related facilities at the same location within the qualified capital investment period. - Amends TCA Title 67, Chapter 6.
As enacted, extends to "water" the sales tax exemption that applies to the sale to a qualified farmer or nurseryman of electricity, natural gas and liquefied gas, including, but not limited to, propane and butane used directly in the production of food or fiber for human or animal consumption or to aid in the growing of a horticultural product for sale. - Amends TCA Title 67.
As enacted, creates sales and use tax exemption for sale of public safety and public works-related goods to certain nonprofit property owners associations; exemption limited to $25,000 in sales and use taxes each year that would otherwise be imposed. - Amends TCA Title 67, Chapter 6, Part 3.
As enacted, extends certain franchise and excise tax credits to development districts engaged in eligible activity. - Amends TCA Title 4; Title 6; Title 7; Title 9; Title 13; Title 45 and Title 67.
As enacted, directs the department to collect information regarding sales taxes the department collects on all electronic nicotine delivery services, from all sources, including online sales, vape shops, and convenience stores. - Amends TCA Title 67, Chapter 4 and Title 67, Chapter 6.
As introduced, exempts judges and chancellors from the professional privilege tax assessed to persons licensed as attorneys. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, exempts from sales and use tax car detailing services. - Amends TCA Title 67, Chapter 6.
As introduced, eliminates the sales tax on feminine hygiene products. - Amends TCA Title 67, Chapter 6.
As introduced, authorizes electronic submission of the report from the commissioner of revenue to the finance, ways and means committees of the senate and the house of representatives regarding tax credits claimed for the gross premiums tax and job tax. - Amends TCA Title 67.
As introduced, extends the business tax exemption under present law for providing mental or behavioral health services to providers of foster care, therapeutic and rehabilitative care, residential treatment, and other social assistance programs. - Amends TCA Title 67, Chapter 4, Part 7.
As introduced, exempts, over a period of three fiscal years, the sales price of tickets for admission to an intercollegiate athletic event hosted by a college or university from the amusement sales tax. - Amends TCA Title 67.
As introduced, allocates all amusement tax revenue generated from an event hosted by a college or university to the college or university to be used exclusively for repairs, maintenance, renovation, enhancements, or debt service on facilities funded with approval of the state school bond authority. - Amends TCA Title 67.
As introduced, adds a minor league soccer franchise in the United Soccer League to the list of professional sports franchises for which a sports authority may be allocated sales tax revenue. - Amends TCA Title 67, Chapter 6.
As introduced, allocates state sales and use tax revenues from the construction of a uranium processing facility to an eligible industrial development corporation that submits a completed application to the commissioner of finance and administration together with an application fee in an amount established by the department; establishes requirements for such allocation. - Amends TCA Title 67, Chapter 6.
As introduced, requires each board to notify the commissioner of finance and administration when the estimate of board fees for a fiscal year is more than the certified amount of board fees required by the board for that fiscal year. - Amends TCA Title 4; Title 9; Title 54; Title 55 and Title 67.
As introduced, clarifies the "Taxpayer Bill of Rights" provision requiring the department to keep confidential the financial information provided by a taxpayer. - Amends TCA Title 67.
As introduced, deletes exemption from sales and use tax for industrial machinery; deletes credit against franchise and excise tax liability for industrial machinery purchases. - Amends TCA Title 67, Chapter 4 and Title 67, Chapter 6.
As introduced, increases, from 15 to 20, the number of days after the end of each calendar month, within which a qualified public depository must submit to the state treasurer a report of the average daily balance of all secured public deposits held by the depository. - Amends TCA Title 9 and Title 67.
As enacted, requires the state funding board to report a single estimate of state revenue for the upcoming fiscal year as opposed to a range or multiple estimates; the board is to present the single estimate to the governor and the chairs of the finance, ways and means committees of the house of representatives and the senate. - Amends TCA Title 3; Title 4; Title 9 and Title 67.
As introduced, allows persons operating a terminal in this state to file their report with the department of revenue in electronic format. - Amends TCA Title 67.
As introduced, changes the date by which TACIR must report its findings concerning its study of a franchise and excise tax credit for certain shippers from February 1, 2020, to January 15, 2020. - Amends TCA Title 4; Title 7 and Title 67.
As introduced, clarifies that the definition of "sport and recreational equipment" for purposes of sales and use tax includes equipment used for electronic sports or esports. - Amends TCA Title 67.
As introduced, exempts from real estate transfer tax, the transfer of any real estate where the transferor is a member, stock holder, or partner, the transferee is a limited liability company, corporation, or partnership, and the real estate so conveyed serves as a capital contribution to the business entity; also exempts transfers where the transferor is an LLC, corporation, or partnership, the transferee is an existing member, stock holder, or partner, and the property conveyed services as a distribution from the business entity. - Amends TCA Section 67-4-409.
As introduced, exempts maintenance contracts and agreements that are for the maintenance and repair of industrial machinery for purposes of the exemption from sales tax for industrial machinery. - Amends TCA Section 67-6-102 and Title 67, Chapter 6, Part 2.
As introduced, makes permanent the removal of the cap on the amount of state shared sales tax revenue remitted to premiere type tourist resort municipalities. - Amends TCA Title 67, Chapter 6.
As introduced, redefines "passive investment income" for family-owned noncorporate entities to include rents from commercial property for entities who qualified as an obligated member entity as of January 1, 2019. - Amends TCA Section 67-4-2008.
As introduced, phases out the professional privilege tax over a four-year period for tax years that begin on and after June 1, 2019. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, requires certain out-of-state sellers to collect and remit state and local sales tax to the department of revenue; allocates portion of local sales tax from such sales to the county or city or town in which the purchaser resides. - Amends TCA Title 67, Chapter 4, Part 32 and Title 67, Chapter 6.
As enacted, directs the Tennessee advisory commission on intergovernmental relations (TACIR) to perform a study of the potential, overall effects of creating a franchise and excise tax credit for shippers with pickups or deliveries originating in, or destined to, Shelby County. - Amends TCA Title 55 and Title 67.
As introduced, exempts water furnished by a utility district and used exclusively in a farming operation from sales and use tax. - Amends TCA Title 67.
As introduced, exempts from sales and use tax the sale of any agricultural trailer. - Amends TCA Title 55 and Title 67.
As introduced, exempts sales of gun safes from sales and use tax. - Amends TCA Title 67.
As introduced, reduces the department of revenue's administration fee of 1.125 percent imposed on local governments for remittance of local option sales tax by 0.375 percent annually for the next three fiscal years. - Amends TCA Title 67, Chapter 6.
As introduced, removes amusement tax on dues or fees to membership sports and recreation clubs. - Amends TCA Section 67-6-212.
As introduced, phases out the professional privilege tax over a four-year period, by reducing the amount of the tax by $100 each year, for tax years that begin on and after June 1, 2017. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, authorizes a business to take a credit against the business's franchise and excise tax liability for charitable donations made to nonprofits that provide opioid abuse treatment services and programs under certain circumstances. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As introduced, authorizes a financial institution that receives a tax credit for providing grants or low-rate loans to certain housing entities to carry the unused portion of the credit forward to future tax years for up to 15 years. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As enacted, exempts persons who are 100 or older from the Hall income tax for tax years beginning January 1, 2018, and thereafter. - Amends TCA Title 67, Chapter 2.
As enacted, expands tax credits for financial institutions that make loans or contributions to eligible housing entities that create or develop low-income housing. - Amends TCA Title 67.
As enacted, establishes and revises certain provisions related to exemptions for persons affected by certain natural disasters. - Amends TCA Title 67, Chapter 4 and Title 67, Chapter 6.
As enacted, requires the commissioner to report, by January 1, 2018, and each January 1 thereafter, certain information regarding franchise and excise tax credits claimed for tax periods ending during the previous fiscal year. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As enacted, clarifies that the bail bonds tax collected by a bail bondsman is excluded from the total gross sales reported on business tax returns or deducted from the gross sales reported. - Amends TCA Section 67-4-711.
As introduced, allows a person engaged in an occupation subject to the occupational privilege tax who is or is older than the age for full social security benefits and who earns no more than $16,000 per year from the taxable occupation to receive a 75 percent rebate on that person's occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, exempts contractors and subcontractors from the sales or use tax on construction materials if the materials are purchased by a local education agency and are used in local education agency construction, in same manner contractors of churches and private, nonprofit colleges and universities are so exempt. - Amends TCA Section 67-6-209.
As introduced, exempts certain new businesses from a portion of their franchise and excise tax liability during their first two years of existence. - Amends TCA Title 67, Chapter 4.
As introduced, increases portion of state-shared sales tax revenue for cities and counties by .5 percent; divides the portion equally between cities and counties; decreases by .5 percent the portion of revenue distributed to the general fund. - Amends TCA Title 67, Chapter 6.
As introduced, changes the due date for reporting and remitting severance liabilities from the 20th to the 19th of the month. - Amends TCA Title 60, Chapter 1, Part 3.
As introduced, reduces the sales and use tax on food from 5 percent to 4.5 percent. - Amends TCA Title 67, Chapter 6.
As introduced, urges the department of revenue to study the apportionment formulas used in the states contiguous to Tennessee for determining a taxpayer's franchise and excise tax liability. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As introduced, reduces the state sales and use tax rate on retail sales of diapers, feminine hygiene products, and nonexempt over-the-counter drugs from 7 percent to 5 percent. - Amends TCA Title 67, Chapter 6.
As introduced, exempts CPAP supplies from being subject to sales and use tax. - Amends TCA Title 67, Chapter 6, Part 3.
As introduced, allows professionals who own corporations, limited partnerships, and similar business entities to take their professional privilege tax payment as a credit against the business entity's franchise and excise tax liability. - Amends TCA Title 67, Chapter 4, Part 17; Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As introduced, expands the sales tax exemption for purchases of textbooks to include purchases of reading materials required for high school or college classes. - Amends TCA Title 67, Chapter 6.
As introduced, exempts individuals from the professional privilege tax for the first year in which they are licensed or registered in a taxable profession. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, exempts certain sales of paper money and gold, silver, platinum, and palladium coins and bullion from the sales and use tax. - Amends TCA Title 67, Chapter 6.
As introduced, creates a Second Amendment sales tax holiday for the first weekend of September of each year for firearms and ammunition. - Amends TCA Title 67, Chapter 6.
As introduced, phases out the professional privilege tax over a five-year period for tax years that begin on and after June 1, 2017. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, phases out the professional privilege tax over a four-year period, by reducing the amount of the tax by $100 each year, for tax years that begin on and after June 1, 2017. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, eliminates the professional privilege tax for the tax year ending on May 31, 2018, and subsequent tax years. - Amends TCA Title 67, Chapter 4, Part 17.
As enacted, delays effective date of certain streamlined sales tax provisions until July 1, 2019. - Amends TCA Title 67; Chapter 72 of the Public Acts of 2011; Chapter 273 of the Public Acts of 2015; Chapter 480 of the Public Acts of 2013; Chapter 530 of the Public Acts of 2009 and Chapter 602 of the Public Acts of 2007.
As enacted, alters the formula for calculating quarterly estimated payments for franchise and excise taxes; makes other related revisions. - Amends TCA Section 67-4-2008 and Section 67-4-2015.
As enacted, authorizes local governing bodies, by a two-thirds vote, to prorate the 2016 tax assessment for a homeowner's real property or business owner's personal property, if the property was damaged as a result of a FEMA certified disaster between September 1, 2016, and December 31, 2016; expires on December 31, 2017. - Amends TCA Title 67, Chapter 5 and Title 67, Chapter 6.
As introduced, separates the 5 percent tax on unprepared food into a 5 percent tax on fresh produce and meat and a 5 percent tax on all other unprepared food. - Amends TCA Title 67, Chapter 6.
As introduced, eliminates the sales tax on over-the-counter medicine, diapers, and feminine hygiene products; reduces sales and use tax rate on food and food ingredients by .5 percent each year beginning on January 1, 2018. - Amends TCA Title 67, Chapter 6.
As introduced, increases the share of Hall tax revenue distributed to local governments from three-eighths to five-eighths; decreases the percentage of Hall tax revenue distributed to the general fund from five-eighths to three-eighths. - Amends TCA Title 67, Chapter 2.
As introduced, allows dealers, when reporting and remitting sales taxes to the department of revenue, to retain a certain portion of such taxes in order to compensate for costs incurred in accounting for and remitting such taxes; establishes certain maximum limitations for certain dealers. - Amends TCA Title 67, Chapter 6, Part 5.
As introduced, changes the statutory apportionment formula used to calculate franchise and excise taxes from a three-factor formula to a single-sales-factor formula. - Amends TCA Title 67, Chapter 4.
As introduced, provides a sales tax exemption to disabled veterans or their unmarried surviving spouses on sales of food and food ingredients under certain circumstances. - Amends TCA Section 67-6-228 and Title 67, Chapter 6, Part 3.
As introduced, prohibits allocation of state sales tax revenue to any municipality that refuses to enforce state laws. - Amends TCA Section 67-6-103.
As introduced, requires the commissioner of revenue to annually report the amount of revenue generated from the tax on the sale of food to the chairs of the finance, ways and means committees of the senate and the house of representatives. - Amends TCA Title 9; Title 54; Title 55 and Title 67.
As introduced, exempts the sale of all gold and silver bullion and coins that are used as a medium of exchange, security, or commodity from sales tax. - Amends TCA Title 67, Chapter 6, Part 3.
As introduced, removes the sales and use tax exemption for household appliances sold to qualified farmers and nurserymen. - Amends TCA Title 67, Chapter 6, Part 2.
As introduced, requires the commissioner of revenue to annually report the total amount of franchise and excise tax credits claimed for the preceding fiscal year to the members of the finance, ways and means committees of the senate and the house of representatives. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As introduced, eliminates the 5 percent state sales tax on food for human consumption; increases the tax on cigarettes from 3 cents per cigarette to 8.35 cents per cigarette; increases the tax on other tobacco products from 6.6 percent to 17 percent of the wholesale cost price. - Amends TCA Title 67.
As introduced, revises the wage requirement for a qualifying job under the Community Resurgence Job Tax Credit Act of 2015 from requiring wages equal to, or greater than, the state's average occupational wage to requiring wages at least 65 percent of the labor workforce development area wage. - Amends TCA Section 67-4-2109.
As introduced, creates a tax-free weekend for sales of firearms, firearms ammunition, and firearms accessories made during the same time as the annual sales tax holiday. - Amends TCA Title 67, Chapter 6.
As introduced, authorizes counties to grant a 50 percent discount on motor vehicle privilege taxes for United States armed forces and National Guard active and reserve members. - Amends TCA Title 5, Chapter 8, Part 1 and Title 55, Chapter 4.
As introduced, exempts from sales and use tax the gross receipts derived from the sale of diapers for use by children. - Amends TCA Title 67, Chapter 6, Part 3 and Section 67-6-102.
As introduced, reimburses counties and municipalities for lost revenue due to the reduction and elimination of the tax on income from stocks and bonds; phases out reimbursement over a number of years. - Amends TCA Title 67, Chapter 2.
As introduced, increases from 10 to 12 the number of days following any adverse action related to a license or other privilege that the licensee must file a written request for a hearing before the commissioner to contest the action. - Amends TCA Title 67.
As introduced, extends, from January 1, 2011 to January 1, 2014, the date by which applications for a franchise tax credit on purchases of industrial machinery can be received and approved by the commissioner of revenue and the commissioner of economic and community development to be exempt from the 15-year limitation on carrying forward credits. - Amends TCA Section 67-4-2009.
As introduced, changes the statutory apportionment formula used to calculate franchise and excise taxes from a three-factor formula to a single-sales-factor formula for small businesses. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As introduced, exempts pet grooming services from the sales and use tax. - Amends TCA Title 67, Chapter 6.
As introduced, requires the commissioner of revenue, no later than February 1, 2018, to report to the governor and the general assembly the state administrative costs for remitting sales and use taxes back to local governments in this state. - Amends TCA Title 67, Chapter 6.
As introduced, exempts attorneys who are legally forbidden from practicing law from the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, exempts from the professional privilege tax physicians who are on inactive status and no longer earning income from the practice of medicine. - Amends TCA Title 67, Chapter 4, Part 17.
As enacted, exempts compressed natural gas from sales tax in the same manner that the present law exempts motor fuel and liquified gas from sales tax. - Amends TCA Title 67, Chapter 3 and Title 67, Chapter 6.
As enacted, reduces Hall income tax from six percent to five percent; expresses legislative intent that the tax be statutorily reduced by one percent annually beginning with the first annual session of the 110th general assembly; eliminates the tax for tax years beginning on or after January 1, 2022. - Amends TCA Title 67, Chapter 2.
As enacted, changes date for annual sales tax holiday from the first weekend in August to the last weekend in July each year. - Amends TCA Section 67-6-393.
As enacted, establishes a tax credit equal to 33 percent of the value of cash investments made in certain companies by an "angel investor" against the angel investor's Hall income tax liability. - Amends TCA Title 67, Chapter 2.
As enacted, directs the Tennessee advisory commission on intergovernmental relations (TACIR) to study and make recommendations relative to the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.
As enacted, reduces the capital investment requirement for eligibility for qualified data center sales and use tax exemptions from $250 million to $100 million; exempts cooling equipment and backup power equipment sold or used by qualified data centers from the sales and use tax; requires qualified data center that applies for job tax credits to certify that it has not, within the previous 12 months, been found to be in violation of certain laws. - Amends TCA Title 67, Chapter 6.
As enacted, specifies additional circumstances under which the commissioner of revenue may waive penalties for delinquent franchise and excise taxes; alters the formula for calculating quarterly estimated payments for franchise and excise taxes; reduces penalties for deficient or delinquent estimated franchise and excise tax payments from 5 percent to 2 percent per month; makes other related revisions. - Amends TCA Title 67.
As introduced, extends from six months to seven months the tax due date for certain members of the military following the conclusion of hostilities in which the person is actually engaged outside the United States or after the person is transferred from the theater of operations of such hostilities, whichever is sooner. - Amends TCA Title 67, Chapter 2.
As introduced, for tax years beginning on or after January 1, 2017, terminates the state-imposed Hall income tax and allows local governments to levy a like tax not to exceed 2.25 percent. - Amends TCA Title 67, Chapter 2.
As introduced, over the next four years, raises Hall tax maximum allowable income exemptions for taxpayers 65 years of age or older by $500 per year until they are $39,000 for single filers and $70,000 for joint filers. - Amends TCA Title 67, Chapter 2.
As introduced, decreases Hall income tax rate from six percent to 5.5 percent for tax years beginning on or after January 1, 2017. - Amends TCA Title 67, Chapter 2.
As introduced, over the next five years, annually raises the Hall tax exemptions for all taxpayers by $150 for single filers and $200 for joint filers. - Amends TCA Title 67, Chapter 2.
As introduced, beginning January 1, 2017, reduces the Hall income tax from six percent to five percent for taxpayers who are veterans with service-connected disabilities. - Amends TCA Title 67, Chapter 2.
As introduced, for tax years beginning January 1, 2016, increases the income exemption levels for taxpayers 65 years of age or older from $37,000 to $50,000 for single filers and from $68,000 to $100,000 for joint filers. - Amends TCA Section 67-2-104.
As introduced, phases out the Hall income tax over a three-year period; beginning January 1, 2016, reduces the tax rate by two percent annually; repeals the tax on January 1, 2018. - Amends TCA Title 67, Chapter 2.
As introduced, excludes social security benefits from determination of annual income for purposes of qualifying for exemption from tax on stocks and bonds for persons 65 years of age or older. - Amends TCA Title 67, Chapter 2, Part 1.
As introduced, imposes a highway maintenance fee of 2.85 cents per mile driven by commercial motor vehicles in Tennessee; imposes a surcharge of 13 cents per gallon of diesel fuel used in freight motor vehicles driven in Tennessee; authorizes a franchise and excise tax credit in the amount of highway maintenance fees and surcharges paid by motor carriers domiciled in Tennessee. - Amends TCA Title 67, Chapter 3; Title 67, Chapter 4, Part 20; Title 67, Chapter 4, Part 21 and Title 67, Chapter 6.
As introduced, phases out the Hall income tax over a three-year period; beginning January 1, 2016, reduces the tax rate by two percent annually; repeals the tax on January 1, 2018. - Amends TCA Title 67, Chapter 2.
As introduced, requires the department of revenue to submit a report by March 1, 2017, to the finance, ways and means committees of both houses on the number of Hall income taxpayers submitting electronic tax returns and payments. - Amends TCA Title 67, Chapter 2.
As introduced, establishes a Hall income tax credit equal to 100 percent of the value of a donation made by a taxpayer to any public, private, or home school, LEA, school support organization, or charitable school foundation; limits credit to $50,000 per taxpayer in a tax year. - Amends TCA Title 49 and Title 67.
As introduced, decreases Hall income tax rate from six percent to 5.5 percent for tax years beginning on or after January 1, 2016. - Amends TCA Title 67, Chapter 2.
As introduced, exempts sellers with total gross sales of less than $1,000,000 from retailer accountability provisions. - Amends TCA Title 67, Chapter 6, Part 4.
As introduced, contingent upon revenue growth exceeding three percent in any fiscal year, reduces the Hall income tax, which is presently levied by the state, until it reaches zero percent; upon the state tax rate reaching zero percent, allows local governments to levy a like tax not to exceed 2.25 percent, if the ordinance or resolution levying the tax is approved within two years. - Amends TCA Title 67, Chapter 2.
As enacted, enacts the "Revenue Modernization Act." - Amends TCA Title 67, Chapter 4, Part 20; Title 67, Chapter 4, Part 21; Title 67, Chapter 4, Part 7 and Title 67, Chapter 6.
As enacted, enacts the "Community Resurgence Job Tax Credit Act of 2015." - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As enacted, exempts certain interests in qualified low-income community historic structures from excise tax. - Amends TCA Title 67, Chapter 4, Part 20.
As enacted, for tax years beginning January 1, 2015, increases the income exemption level for the Hall income tax to be $37,000 for single filers and $68,000 for joint filers. - Amends TCA Title 67, Chapter 2.
As enacted, exempts diabetic testing supplies from sales and use tax. - Amends TCA Title 67, Chapter 6, Part 3.
As introduced, changes the statutory apportionment formula used to calculate franchise and excise taxes from a three-factor formula to a single-sales-factor formula. - Amends TCA Title 67, Chapter 4.
As introduced, reduces the sales tax rate on food from five percent to four and one-half percent. - Amends TCA Title 67, Chapter 6.
As introduced, increases, by $10,000, the maximum income that persons 65 and older may have and still be exempt from paying the Hall income tax for tax years 2016 and subsequent years. - Amends TCA Title 67, Chapter 2.
As introduced, removes law requiring disclosure of certain information relevant to the enforcement of the Tobacco Manufacturers' Escrow Fund Act. - Amends TCA Title 4; Title 39; Title 43; Title 47; Title 49; Title 62; Title 63; Title 67 and Title 68.
As introduced, authorizes the department to make available for public inspection on its web site the names and other information from the registry of persons who have abused, neglected, misappropriated, or exploited the property of vulnerable individuals. - Amends TCA Title 39, Chapter 13 and Title 68, Chapter 11.
As introduced, increases from three years to four years the duty of a taxpayer to preserve records showing the gross amount of sales tax owed to the state and the amount of such person's gross receipts taxable under the Business Tax Act. - Amends TCA Title 67 and Chapter 808 of the Public Acts of 1976.
As introduced, enacts the "Historic Rehabilitation Tax Credit Act." - Amends TCA Title 4, Chapter 11, Part 1; Title 56, Chapter 4 and Title 67.
As introduced, clarifies that an individual exemption of $33,000 or a joint exemption of $59,000 applies for Hall Income taxpayers who are 65 years of age or older. - Amends TCA Title 67, Chapter 2, Part 1.
As introduced, exempts sales at certain festivals by certain casual and irregular sellers from sales tax liability and registration requirements. - Amends TCA Title 67, Chapter 6.
As introduced, for tax years beginning on or after July 1, 2016, authorizes qualified manufacturing taxpayers that meet certain investment, job creation, and other criteria to use a special apportionment formula for calculating net earnings for excise tax purposes; increases annually the weight afforded to the receipts factor in the special apportionment formula until receipts is the sole factor. - Amends TCA Title 67, Chapter 4.
As introduced, exempts audiologists and speech pathologists from the professional privilege tax beginning January 1, 2016. - Amends TCA Title 67, Chapter 4, Part 17.
As introduced, increases weight given to the sales factor under the statutory apportionment formula used to calculate net worth for franchise taxes and net earnings for excise taxes; revises other related provisions. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.
As introduced, allows a taxpayer to challenge an order issued by the commissioner revoking a certificate of exemption by filing a petition for common law certiorari in the Davidson County chancery court. - Amends TCA Title 67.
As introduced, amends the taxpayer bill of rights by changing the current right to a 10-day notice before a levy on assets is enforced to a 14-day notice. - Amends TCA Title 67.
As introduced, reduces the state sales and use tax rate on tangible personal property from seven percent to 6.75 percent. - Amends TCA Title 67, Chapter 6.
As introduced, allows a franchise tax credit of 10 percent of the value of new, unused equipment donated by a taxpayer to a public or private nonprofit higher education institution in this state. - Amends TCA Title 67, Chapter 4, Part 20 and Title 67, Chapter 4, Part 21.