SB 1326

  • Tennessee Senate Bill
  • 112th Regular Session (2021-2022)
  • Introduced in Senate Feb 11, 2021
  • Passed Senate Apr 12, 2021
  • Passed House Apr 14, 2021
  • Signed by Governor Apr 30, 2021

Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - Amends TCA Title 67, Chapter 6, Part 5.

Bill Subjects

Sales Taxes

Abstract

Bill Sponsors (2)

Votes


Actions


May 05, 2021

Senate

Pub. Ch. 275

House

Comp. became Pub. Ch. 275

Senate

Effective date(s) 07/01/2021

Apr 30, 2021

Senate

Signed by Governor.

Apr 22, 2021

Senate

Transmitted to Governor for action.

Apr 21, 2021

House

Signed by H. Speaker

Senate

Signed by Senate Speaker

Apr 20, 2021

Senate

Enrolled and ready for signatures

Apr 19, 2021

Senate

Concurred, Ayes 32, Nays 0 (Amendment 1 - HA0226)

Apr 15, 2021

Senate

Placed on Senate Message Calendar for 4/19/2021

Apr 14, 2021

House

Sponsor(s) Added.

House

Comp. SB subst.

Senate

Rcvd. from S., held on H. desk.

Senate

Subst. for comp. HB.

House

H. adopted am. (Amendment 1 - HA0226)

House

Passed H., as am., Ayes 91, Nays 0, PNV 0

Apr 13, 2021

House

Sponsor(s) Added.

Apr 12, 2021

Senate

Passed Senate, Ayes 32, Nays 0

Senate

Engrossed; ready for transmission to House

Apr 08, 2021

House

H. Placed on Regular Calendar for 4/14/2021

Senate

Placed on Senate Consent Calendar 2 for 4/12/2021

Apr 07, 2021

House

Placed on cal. Calendar & Rules Committee for 4/8/2021

Apr 06, 2021

House

Rec. for pass. if am., ref. to Calendar & Rules Committee

Senate

Sponsor(s) Added.

Senate

Recommended for passage, refer to Senate Calendar Committee

Mar 31, 2021

Senate

Placed on Senate Finance, Ways, and Means Committee calendar for 4/6/2021

House

Placed on cal. Finance, Ways, and Means Committee for 4/6/2021

Mar 30, 2021

House

Action def. in Finance, Ways, and Means Committee to 4/6/2021

Senate

Refer to Senate Finance, Ways & Means Committee w/ recommendation

Mar 24, 2021

Senate

Placed on Senate FW&M Revenue Subcommittee calendar for 3/30/2021

House

Placed on cal. Finance, Ways, and Means Committee for 3/30/2021

Mar 23, 2021

House

Action def. in Finance, Ways, and Means Committee to 3/30/2021

Mar 17, 2021

House

Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

House

Placed on cal. Finance, Ways, and Means Committee for 3/23/2021

Mar 10, 2021

House

Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/17/2021

House

Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/17/2021

Mar 03, 2021

House

Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/10/2021

Feb 23, 2021

Senate

Refer to Senate Finance, Ways & Means Revenue Subcommittee

Feb 22, 2021

Senate

Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

Feb 11, 2021

Senate

Filed for introduction

Senate

Introduced, Passed on First Consideration

Feb 10, 2021

House

P2C, ref. to Finance, Ways, and Means Committee

House

Assigned to s/c Finance, Ways, and Means Subcommittee

Feb 08, 2021

House

Intro., P1C.

Feb 04, 2021

House

Filed for introduction

Bill Text

Bill Text Versions Format
Current Version PDF
Amendment HA0226 PDF

Related Documents

Document Format
Fiscal Memo for HA0226 (5801)
Fiscal Note

Sources

Data on Open States is updated periodically throughout the day from the official website of the Tennessee General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.