2025-2026 Regular SessionTennessee Legislature

SB0659: AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to temporary sales.

Legislative Summary

As introduced, increases, from two to four, the number of temporary sales periods that a bona fide religious institution may participate in and be exempt from registering to collect sales tax on sales directly to consumers made during such temporary sales period. - Amends TCA Section 67-6-102.

Demographic Impact

Overall analysis of equity impact

60% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/31/2025
Filed for introduction
Senate
2/10/2025
Introduced, Passed on First Consideration
Senate
2/12/2025
Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
Senate
2/18/2025
Refer to Senate F,W&M Revenue Subcommittee
Senate
3/4/2025
Placed on Senate FW&M Revenue Subcommittee calendar for 3/11/2025
Senate
3/11/2025
Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
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
4/21/2025
Recommended for passage, refer to Senate Calendar Committee
Senate
4/21/2025
Placed on Senate Regular Calendar for 4/22/2025
Senate
4/22/2025
Companion House Bill substituted
Senate
4/23/2025
Sponsor(s) Added.
Senate

Roll Call Votes

SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee
4/21/2025
10
Yea
1
Nay
0
Not Voting
0
Absent
Result: PASSED

Status Information

Current Status
Introduced(1/31/2025)
Chamber
Senate

Sponsors

Republican: 2

Documents

Draft
Bill Text1/31/20257.6 KB
Fiscal Note
Fiscal Note2/27/2025147.2 KB