Taxes, Privilege
North Carolina 2025-2026 Session
Various Revenue Laws Changes [SB-595]
[Taxes ]
[Technology and Innovation ]
Various Revenue Laws Changes
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Gettr North Carolina 2025-2026 Session
2025 Appropriations Act [SB-257]
[Budget and Spending ]
[Funding ]
[Grants ]
2025 Appropriations Act
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax. [SB-1099]
[Taxes ]
[Law Enforcement ]
[Finance ]
[Crime ]
As introduced, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks. - Amends TCA Title 40 and Title 67.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax. [HB-878]
[Taxes ]
[Law Enforcement ]
[Finance ]
[Crime ]
As introduced, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks. - Amends TCA Title 40 and Title 67.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 57, relative to the beer barrelage tax. [SB-788]
[Agriculture ]
[Alcoholic Beverages ]
[Taxes ]
[Budget and Spending ]
[Economic Development ]
As introduced, reallocates 3 percent of revenue derived from the beer barrelage tax that is provided to the general fund to the department of agriculture for the purposes of supporting growth in the utilization of Tennessee agricultural products in brewing and in the promotion of the growth of the Tennessee brewing industry. - Amends TCA Title 57.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 57, relative to the beer barrelage tax. [HB-831]
[Agriculture ]
[Alcoholic Beverages ]
[Taxes ]
[Budget and Spending ]
[Economic Development ]
As introduced, reallocates 3 percent of revenue derived from the beer barrelage tax that is provided to the general fund to the department of agriculture for the purposes of supporting growth in the utilization of Tennessee agricultural products in brewing and in the promotion of the growth of the Tennessee brewing industry. - Amends TCA Title 57.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Section 67-4-409, relative to recordation tax revenue. [HB-586]
[Taxes ]
[Budget and Spending ]
[Public Lands and National Parks ]
[Agriculture ]
[Environmental ]
[Funding ]
As introduced, increases from 2.4 to 5 percent, the amount of realty transfer tax and mortgage tax collections retained as commission by county registers for collecting and reporting those taxes; requires 50 percent of such collections to be deposited in the county general fund; allocates the remaining balance to the wetland acquisition fund, local parks land acquisition fund, state lands acquisition fund, agricultural resources conservation fund, and state general fund. - Amends TCA Section 67-4-409.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 5 and Title 67, Chapter 4, relative to the taxation of certain beverages. [SB-574]
[Alcoholic Beverages ]
[Taxes ]
As introduced, reduces the rate of tax on bottled soft drinks and barrels of beer; changes the distribution of the revenue from such taxes; provides for the eventual repeal of such taxes. - Amends TCA Title 57, Chapter 5 and Title 67, Chapter 4.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 5 and Title 67, Chapter 4, relative to the taxation of certain beverages. [HB-521]
[Alcoholic Beverages ]
[Taxes ]
As introduced, reduces the rate of tax on bottled soft drinks and barrels of beer; changes the distribution of the revenue from such taxes; provides for the eventual repeal of such taxes. - Amends TCA Title 57, Chapter 5 and Title 67, Chapter 4.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Section 67-4-409, relative to recordation tax revenue. [SB-469]
[Taxes ]
[Budget and Spending ]
[Public Lands and National Parks ]
[Agriculture ]
[Funding ]
As introduced, increases from 2.4 to 5 percent, the amount of realty transfer tax and mortgage tax collections retained as commission by county registers for collecting and reporting those taxes; requires 50 percent of such collections to be deposited in the county general fund; allocates the remaining balance to the wetland acquisition fund, local parks land acquisition fund, state lands acquisition fund, agricultural resources conservation fund, and state general fund. - Amends TCA Section 67-4-409.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 43, Chapter 16, Part 1 and Section 67-4-102, relative to subsidiaries of agricultural cooperative associations. [HB-423]
[Agriculture ]
[Taxes ]
[Small Business ]
As introduced, specifies that the privilege tax exemption for subsidiaries of agricultural cooperatives applies without regard to whether the subsidiary was formed as a corporation, limited liability company, limited liability partnership, or other legal entity, association, or body vested with the power or function of a legal entity. - Amends TCA Title 43, Chapter 16, Part 1 and Section 67-4-102.
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Tennessee 114th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 43, Chapter 16, Part 1 and Section 67-4-102, relative to subsidiaries of agricultural cooperative associations. [SB-131]
[Agriculture ]
[Taxes ]
[Small Business ]
As introduced, specifies that the privilege tax exemption for subsidiaries of agricultural cooperatives applies without regard to whether the subsidiary was formed as a corporation, limited liability company, limited liability partnership, or other legal entity, association, or body vested with the power or function of a legal entity. - Amends TCA Title 43, Chapter 16, Part 1 and Section 67-4-102.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation. [SB-2816]
[Taxes ]
As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2025. - Amends TCA Title 67, Chapter 4, Part 17.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 4, Part 29, relative to revenue from development. [SB-2658]
[Taxes ]
[Economic Development ]
As introduced, requires the TACIR to conduct a study of the County Powers Relief Act and report its findings to the state and local government committee of the senate and the local government committee of the house of representatives. - Amends TCA Title 5; Title 6; Title 7 and Title 67, Chapter 4, Part 29.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 30, relative to the Local Tourism Development Zone Business Tax Act. [SB-2617]
[Taxes ]
[Tourism ]
[Economic Development ]
As introduced, increases from 10 percent to 15 percent, the minimum number of qualified voters who voted in the last gubernatorial election that is required to file a petition calling for a referendum on the question of whether a privilege tax should be imposed on businesses making sales in a tourism development zone; requires the petition to be filed within 45 days, rather than 30 days, of final approval of an ordinance authorizing the privilege tax. - Amends TCA Title 67, Chapter 4, Part 30.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to the occupation tax. [HB-2855]
[Taxes ]
As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2025. - Amends TCA Title 67, Chapter 4, Part 17.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 30, relative to the Local Tourism Development Zone Business Tax Act. [HB-2671]
[Taxes ]
[Tourism ]
[Economic Development ]
As introduced, increases from 10 percent to 15 percent, the minimum number of qualified voters who voted in the last gubernatorial election that is required to file a petition calling for a referendum on the question of whether a privilege tax should be imposed on businesses making sales in a tourism development zone; requires the petition to be filed within 45 days, rather than 30 days, of final approval of an ordinance authorizing the privilege tax. - Amends TCA Title 67, Chapter 4, Part 30.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 30, relative to the Local Tourism Development Zone Business Tax Act. [SB-2526]
[Taxes ]
[Tourism ]
[Economic Development ]
As introduced, increases from 10 percent to 15 percent, the minimum number of qualified voters who voted in the last gubernatorial election that is required to file a petition calling for a referendum on the question of whether a privilege tax should be imposed on businesses making sales in a tourism development zone; requires the petition to be filed within 45 days, rather than 30 days, of final approval of an ordinance authorizing the privilege tax. - Amends TCA Title 67, Chapter 4, Part 30.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation. [HB-2627]
[Taxes ]
As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2025. - Amends TCA Title 67, Chapter 4, Part 17.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 67, Chapter 4, Part 29, relative to revenue from development. [HB-2608]
[Taxes ]
[Economic Development ]
As introduced, requires the TACIR to conduct a study of the County Powers Relief Act and report its findings to the state and local government committee of the senate and the local government committee of the house of representatives. - Amends TCA Title 5; Title 6; Title 7 and Title 67, Chapter 4, Part 29.