2025-2026 Regular SessionTennessee Legislature

SB0211: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

Legislative Summary

As introduced, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and local sales tax revenue derived from the sale of admission to events occurring within the stadium and from all sales of food, drinks, merchandise, and parking sold on the premises of the stadium to fund capital and operation expenses for the stadium. - Amends TCA Title 67, Chapter 6.

Demographic Impact

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Bill History

1/16/2025
Filed for introduction
Senate
1/27/2025
Introduced, Passed on First Consideration
Senate
2/10/2025
Passed on Second Consideration, refer to Senate State and Local Government Committee
Senate
2/11/2025
Placed on Senate State and Local Government Committee calendar for 2/18/2025
Senate
2/18/2025
Recalled from Senate State & Local Government Committee
Senate
2/18/2025
Refer to Senate Finance, Ways, and Means Committee
Senate
4/14/2025
Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025
Senate
4/14/2025
Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025
Senate
4/17/2025
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025
Senate

Status Information

Current Status
Introduced(1/16/2025)
Chamber
Senate

Sponsors

Republican: 2

Co-Sponsors (1)

Documents

Draft
Bill Text3/6/202510.1 KB
Draft
Bill Text1/28/202510.1 KB
Draft
Bill Text1/16/202510.1 KB
Fiscal Note
Fiscal Note2/15/2025129.9 KB