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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.

It became law on May 5, 2021.

TN HB 539 · House Bill · 112

Stage
Became law
Started in
House
Sponsors
2
Latest action
May 5, 2021

Where it stands

  1. Introduced (Done)

  2. Committee (Done)

  3. Floor (Done)

  4. Law (Done)

    May 5, 2021

This bill passed and is now law.

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

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Where it goes next

Once a bill is decided, the questions are about what is done with it in Tennessee.

Work with this bill

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. | 52