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HB1682

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the taxation of labor performed on tangible personal property.

Introduced·1/14/26
Draft Text

Tennessee HB1682 amends tax code to redefine labor and service costs for tax purposes.

Tennessee HB1682 modifies the state's tax code by removing the term "labor or service cost" and redefining "labor and service costs" to include repair and installation labor charges. This change affects how labor performed on tangible personal property is taxed, with the new definition taking effect July 1, 2026. The bill also makes corresponding amendments to various sections of the tax code to align with this change.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 21

House

P2C, ref. to Finance, Ways, and Means Committee

Jan 21

House

Assigned to s/c Finance, Ways, and Means Subcommittee

Jan 15

House

Intro., P1C.