SB1095

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to exemptions from sales and use tax.

Introduced·2/5/25

Exempts the first $20 of sales price on tangible personal property paid for with physical cash from sales tax.

This bill amends Tennessee sales and use tax law to exempt the first $20 of the sales price on tangible personal property when paid for with physical cash. The exemption applies to physical, tangible coins, paper money, and notes. This exemption does not apply to taxes imposed by other laws. The change takes effect July 1, 2025.

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

Calendar

Apr 20

1:00 PM

Senate Finance, Ways And Means Hearing

Mar 11, 2025

9:30 AM

Senate Revenue Subcommittee Of Finance, Ways & Means Hearing

History

Apr 20

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

Apr 14

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026