2025-2026 Regular SessionTennessee Legislature

SB1315: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4; Title 67, Chapter 6 and Title 67, Chapter 7, relative to state administration fee on tax collection.

Legislative Summary

As enacted, reduces from 1.125 percent to 0.75 percent the administrative fee percentage the department takes from the proceeds of the business tax, short-term rental unit occupancy tax, local tax surcharge, coal severance tax, and local option sales tax to assist in defraying the expenses of administration and collection, before remitting proceeds to the appropriate county, city, or town. - Amends TCA Title 67, Chapter 4; Title 67, Chapter 6 and Title 67, Chapter 7.

Demographic Impact

Overall analysis of equity impact

60% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

2/6/2025
Filed for introduction
Senate
2/10/2025
Introduced, Passed on First Consideration
Senate
2/12/2025
Passed on Second Consideration, refer to Senate State and Local Government Committee
Senate
3/4/2025
Placed on Senate State and Local Government Committee calendar for 3/11/2025
Senate
3/7/2025
Sponsor(s) Added.
Senate
3/10/2025
Sponsor(s) Added.
Senate
3/11/2025
Recommended for passage, refer to Senate Finance, Ways, and Means Committee
Senate
3/25/2025
Placed on Senate Finance, Ways, and Means Committee calendar for 4/1/2025
Senate
4/1/2025
Action deferred in Senate Finance, Ways, and Means Committee to 4/8/2025
Senate
4/1/2025
Placed on Senate Finance, Ways, and Means Committee calendar for 4/8/2025
Senate
4/8/2025
Recommended for passage, refer to Senate Calendar Committee
Senate
4/11/2025
Placed on Senate Consent Calendar 2 for 4/14/2025
Senate
4/14/2025
Companion House Bill substituted
Senate
4/14/2025
Sponsor(s) Added.
Senate
5/8/2025
Comp. became Pub. Ch. 355

Roll Call Votes

SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee
4/8/2025
10
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
SENATE STATE & LOCAL GOVERNMENT COMMITTEE: Recommended for passage, refer to Senate Finance, Ways, and Means Committee
3/11/2025
9
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED

Status Information

Current Status
Passed(5/8/2025)
Chamber
Senate

Documents

Chaptered
Bill Text5/7/202574.1 KB
Draft
Bill Text2/6/202510.1 KB
Draft
Bill Text2/6/202510.1 KB
Fiscal Note
Fiscal Note3/1/2025152.9 KB