Taxes, Privilege
Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 5; Title 57, Chapter 6 and Title 67, Chapter 4, relative to the barrelage tax. [SB-1406]
[Alcoholic Beverages ]
[Budget and Spending ]
[Taxes ]
[Transportation and Motor Vehicles ]
As introduced, requires the department of transportation to submit to the office of legislative budget analysis, a copy of its annual report listing the programs receiving funds generated by the beer barrelage tax, the amount of funds received by each program, and the purpose for which the funds were spent. - Amends TCA Title 57, Chapter 5; Title 57, Chapter 6 and Title 67, Chapter 4.
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Gettr Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, relative to taxation. [HB-1490]
[Taxes ]
As introduced, deletes the provision granting broad discretion to the commissioner of revenue to administer the Business Tax Act from July 1, 2013, to December 31, 2014. - Amends TCA Title 67, Chapter 4.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 57, Chapter 5; Title 57, Chapter 6 and Title 67, Chapter 4, relative to the barrelage tax. [HB-1485]
[Alcoholic Beverages ]
[Budget and Spending ]
[Taxes ]
[Transportation and Motor Vehicles ]
As introduced, requires the department of transportation to submit to the office of legislative budget analysis, a copy of its annual report listing the programs receiving funds generated by the beer barrelage tax, the amount of funds received by each program, and the purpose for which the funds were spent. - Amends TCA Title 57, Chapter 5; Title 57, Chapter 6 and Title 67, Chapter 4.
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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-1274]
[Taxes ]
As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2024. - 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, relative to taxation. [HB-1129]
[Taxes ]
[Transportation and Motor Vehicles ]
[Sports ]
As enacted, extends provisions related to the allocation of revenue from the surcharge or tax on the lease or rental of passenger motor vehicles as it pertains to costs related to an arena facility for a National Basketball Association (NBA) member professional basketball team until June 30, 2059. - Amends TCA Title 67.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation. [SB-935]
[Taxes ]
[Transportation and Motor Vehicles ]
[Sports ]
As enacted, extends provisions related to the allocation of revenue from the surcharge or tax on the lease or rental of passenger motor vehicles as it pertains to costs related to an arena facility for a National Basketball Association (NBA) member professional basketball team until June 30, 2059. - Amends TCA Title 67.
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Tennessee 113th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, relative to taxation. [SB-1009]
[Taxes ]
As introduced, deletes the provision granting broad discretion to the commissioner of revenue to administer the Business Tax Act from July 1, 2013, to December 31, 2014. - Amends TCA Title 67, Chapter 4.
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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-705]
[Taxes ]
As introduced, repeals the professional privilege tax for tax years that begin on and after June 1, 2024. - 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 17, relative to taxation. [SB-689]
[Taxes ]
As introduced, phases out professional privilege tax over four-year period for tax years that begin on and after June 1, 2024; reduces tax by $100 per year over such period. - 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 17, relative to taxation. [SB-641]
[Taxes ]
As introduced, phases out professional privilege tax over a three-year period for tax years that begin on and after June 1, 2024; reduces tax by $200 in the first year and by $100 in each remaining year. - 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 17, relative to the professional privilege tax. [SB-640]
[Taxes ]
[Labor, Jobs, Employment ]
[Law Enforcement ]
As introduced, eliminates the professional privilege tax for attorneys. - 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 17, relative to the professional privilege tax. [HB-586]
[Taxes ]
[Labor, Jobs, Employment ]
As introduced, eliminates the professional privilege tax for attorneys. - 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 17, relative to taxation. [HB-585]
[Taxes ]
As introduced, phases out professional privilege tax over a three-year period for tax years that begin on and after June 1, 2024; reduces tax by $200 in the first year and by $100 in each remaining year. - 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 17, relative to taxation. [HB-504]
[Taxes ]
As introduced, phases out professional privilege tax over four-year period for tax years that begin on and after June 1, 2024; reduces tax by $100 per year over such period. - 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 29, relative to the County Powers Relief Act. [SB-25]
[Taxes ]
[Construction ]
[Housing ]
[Real Estate ]
As introduced, increases the initial tax rate authorized for the privilege of residential development under the County Powers Relief Act from $1.00 per square foot to $3.00 per square foot; deletes preemption provision related to certain privilege taxes. - Amends TCA 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 29, relative to the County Powers Relief Act. [HB-12]
[Taxes ]
[Construction ]
[Housing ]
[Real Estate ]
As introduced, increases the initial tax rate authorized for the privilege of residential development under the County Powers Relief Act from $1.00 per square foot to $3.00 per square foot; deletes preemption provision related to certain privilege taxes. - Amends TCA Title 67, Chapter 4, Part 29.
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Tennessee 112th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to the privilege tax imposed on persons engaged in certain occupations. [SB-2524]
[Taxes ]
[Labor, Jobs, Employment ]
As introduced, eliminates the professional privilege tax for tax years that begin on and after June 1, 2023. - Amends TCA Title 67, Chapter 4, Part 17.
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Tennessee 112th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to the privilege tax imposed on persons engaged in certain occupations. [HB-2776]
[Taxes ]
[Labor, Jobs, Employment ]
As introduced, eliminates the professional privilege tax for tax years that begin on and after June 1, 2023. - Amends TCA Title 67, Chapter 4, Part 17.
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Tennessee 112th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to the tax on engaging in certain professions. [HB-2520]
[Taxes ]
[Senior Citizens ]
[Labor, Jobs, Employment ]
[Retirement ]
As introduced, exempts retired professionals from the professional privilege tax; clarifies that providing volunteer work in their former professions does not change their retired status. - Amends TCA Title 67, Chapter 4, Part 17.
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Tennessee 112th General Assembly
AN ACT to amend Tennessee Code Annotated, Title 5; Title 7; Title 67, Chapter 4, Part 5 and Title 67, Chapter 4, Part 4, relative to recordation taxes. [HB-2497]
[Real Estate ]
[Taxes ]
[Housing ]
[Construction ]
[Economic Development ]
As introduced, establishes a high-volume recordation tax to be levied on the purchase of a second or subsequent single-family home in a county per quarter by or on behalf of a real estate investment trust when the purchase is for an amount that is less than or equal to the median sales price of a single-family home in the county for the prior month; requires revenues from the high-volume recordation tax to be kept in the county and used solely for affordable or workforce housing or for rental or housing assistance programs. - Amends TCA Title 5;
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