Skip to content

Taxes, Sales - As enacted, redefines a "qualified data center," for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employee jobs and the data center is transferred to an affiliate pursuant to a corporate reorganization under the Internal Revenue Code. - Amends TCA Section 67-6-102.

It became law on May 13, 2024.

TN HB 2182 · House Bill · 113

Stage
Became law
Started in
House
Sponsor
Mark White
Latest action
May 13, 2024

Where it stands

  1. Introduced (Done)

  2. Committee (Done)

  3. Floor (Done)

  4. Law (Done)

    May 13, 2024

This bill passed and is now law.

Read the full text

What moved

Loading recorded actions…

Who is involved

Sponsors

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

In the news

Reporting that may mention this subject. Possible matches are labeled.

Loading coverage…

Where it goes next

It is law in Tennessee. What happens now is up to the agency that carries it out, the courts, and the place itself.

Work with this bill

Taxes, Sales - As enacted, redefines a "qualified data center," for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employee jobs and the data center is transferred to an affiliate pursuant to a corporate reorganization under the Internal Revenue Code. - Amends TCA Section 67-6-102. | 52