HB1978

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

Introduced·1/22/26
Draft Text

HB1978 amends Tennessee sales and use tax laws to allow the commissioner to issue tax certificates in either paper or electronic medium.

HB1978 amends Tennessee Code Annotated, Title 67, Chapter 6, concerning sales and use taxes. It allows the commissioner to issue tax certificates in either paper or electronic medium, providing flexibility in how these certificates are distributed. This act takes effect immediately upon becoming law, as deemed necessary for public welfare.

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

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8
24
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Democratic CaucusRepublican Caucus

Roll Call Votes

37 Yea

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45 Nay

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9 Not Voting

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History

Apr 2

House

Sponsor(s) Added.

Apr 1

House

Sponsor(s) Added.

Mar 30

House

H. adopted am. (Amendment 1 - HA0692)