Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67.
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Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67.
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- Jurisdiction code
- TN
- Identifier
- HB 131
- Number
- 131
- Title
- Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67.
- Is law candidate
- true
- Current stage
- enacted
- Latest action at
- 2021-04-12T00:00:00+00:00
- Official url
- https://openstates.org/
- Source updated at
- 2022-03-18T20:29:34.309898+00:00
- First seen at
- 2026-08-19T17:11:43.543975+00:00
- Last seen at
- 2026-10-05T09:01:12.958048+00:00
- Metadata
- {}
- Government level
- state
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The same connections as a table, with the reason each one is here.
| Measures | What this connects to | Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67. has a recorded connection to Measures. | None |
| HB 131: Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67 | What this connects to | Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67. has a recorded connection to HB 131. | None |
| Tennessee 112 | What this connects to | Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67. has a recorded connection to Tennessee 112. | None |
| Tennessee | What this connects to | Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67. has a recorded connection to Tennessee. | None |
| ocd-bill/01b8992e-bd65-4a46-9296-6cb741af5eef | What this connects to | Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67. has a recorded connection to ocd-bill/01b8992e-bd65-4a46-9296-6cb741af5eef. | None |
| Tennessee | What this connects to | Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67. has a recorded connection to Tennessee. | None |