HB 539: Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12…
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HB 539
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
Tennessee · Became law
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| Dennis Powers | Sponsors | Dennis Powers sponsored HB 539: Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12…. | None |
| Joey Hensley | Sponsors | Joey Hensley sponsored HB 539: Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12…. | None |
| 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. | Source records | HB 539: Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12… has an explicit source reference to 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.. | None |
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