Taxes, Privilege

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 88, Part 1 and Title 67, Chapter 4, Part 30, relative to qualified public use facilities. [SB-2313] [Arts and Culture ] [Taxes ] [Tourism ] [Economic Development ] [Race and Civil Rights ]
As enacted, extends the applicability of the Local Tourism Development Zone Business Tax Act to a privately owned or operated museum principally dedicated to the preservation of cultural heritage, achievements, and contributions of minority artists, musicians, composers, or other fine arts practitioners located within Davidson County. - Amends TCA Title 7, Chapter 88, Part 1 and Title 67, Chapter 4, Part 30.

  

Sponsored by: Rep. Brenda Gilmore Effective Date(s) 05/11/2022 on 05/25/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 7, Chapter 88, Part 1 and Title 67, Chapter 4, Part 30, relative to qualified public use facilities. [HB-2448] [Arts and Culture ] [Taxes ] [Tourism ] [Economic Development ] [Race and Civil Rights ]
As enacted, extends the applicability of the Local Tourism Development Zone Business Tax Act to a privately owned or operated museum principally dedicated to the preservation of cultural heritage, achievements, and contributions of minority artists, musicians, composers, or other fine arts practitioners located within Davidson County. - Amends TCA Title 7, Chapter 88, Part 1 and Title 67, Chapter 4, Part 30.

  

Sponsored by: Rep. Bill Beck Comp. Became Pub. Ch. 1034 on 05/25/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
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. [SB-2371] [Real Estate ] [Taxes ] [Housing ] [Funding ] [Property Tax ] [Community 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; (continued...)

  

Sponsored by: Sen. Jeff Yarbro Passed On Second Consideration, Refer To Senate State And Local Government Committee on 02/03/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
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-2342] [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.

  

Sponsored by: Rep. Michele Carringer Assigned To S/c Finance, Ways, And Means Subcommittee on 02/07/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
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. [SB-2254] [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.

  

Sponsored by: Sen. Bill Powers Assigned To General Subcommittee Of Senate Finance, Ways, And Means Committee on 04/26/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation. [SB-2135] [Taxes ]
As introduced, phases out professional privilege tax over four-year period for tax years that begin on and after June 1, 2023; reduces tax by $100 per year over such period. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Shane Reeves Refer To Senate F,w&m Revenue Subcommittee on 02/15/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 66, Chapter 5, Part 1 and Title 67, Chapter 4, Part 4, relative to transfer tax. [HB-2196] [Real Estate ] [Taxes ] [Property Tax ]
As enacted, clarifies that a deed is treated as a quitclaim deed for transfer tax purposes if the deed only conveys the grantor's interest to the grantee, and that a deed containing language evidencing an intent to convey the property itself or warranties of title is taxed as a transfer of a freehold estate; specifies that the recordation tax provisions do not affect the validity of the underlying transfer or conveyance. - Amends TCA Title 66, Chapter 5, Part 1 and Title 67, Chapter 4, Part 4.

  

Sponsored by: Rep. Kelly Keisling Effective Date(s) 04/19/2022 on 04/25/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to taxation. [HB-2189] [Taxes ]
As introduced, phases out professional privilege tax over four-year period for tax years that begin on and after June 1, 2023; reduces tax by $100 per year over such period. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Tim Rudd Assigned To S/c Finance, Ways, And Means Subcommittee on 02/07/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 66, Chapter 5, Part 1 and Title 67, Chapter 4, Part 4, relative to transfer tax. [SB-2086] [Real Estate ] [Taxes ]
As enacted, clarifies that a deed is treated as a quitclaim deed for transfer tax purposes if the deed only conveys the grantor's interest to the grantee, and that a deed containing language evidencing an intent to convey the property itself or warranties of title is taxed as a transfer of a freehold estate; specifies that the recordation tax provisions do not affect the validity of the underlying transfer or conveyance. - Amends TCA Title 66, Chapter 5, Part 1 and Title 67, Chapter 4, Part 4.

  

Sponsored by: Sen. Paul Rose Comp. Became Pub. Ch. 834 on 04/25/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 3, Part 3; Title 67, Chapter 4, Part 16 and Title 68, relative to tires. [SB-1962] [Taxes ] [Consumer Protection ] [Transportation and Motor Vehicles ]
As introduced, reduces, from the twenty-fifth day to the twentieth day of the month following the end of each quarter, the time in which a new tire dealer has to provide the commissioner information about the gross number of new tires sold at retail during the preceding quarter. - Amends TCA Title 4, Chapter 3, Part 3; Title 67, Chapter 4, Part 16 and Title 68.

  

Sponsored by: Sen. Steve Southerland Assigned To General Subcommittee Of Senate F,w&m Revenue Subcommittee on 03/08/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 3, Part 3; Title 67, Chapter 4, Part 16 and Title 68, relative to tires. [HB-2007] [Taxes ] [Consumer Protection ] [Transportation and Motor Vehicles ]
As introduced, reduces, from the twenty-fifth day to the twentieth day of the month following the end of each quarter, the time in which a new tire dealer has to provide the commissioner information about the gross number of new tires sold at retail during the preceding quarter. - Amends TCA Title 4, Chapter 3, Part 3; Title 67, Chapter 4, Part 16 and Title 68.

  

Sponsored by: Rep. Dale Carr P2c, Caption Bill, Held On Desk - Pending Amdt. on 01/31/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 5 and Title 67, Chapter 4, Part 29, relative to impact fees. [SB-1840] [Housing ] [Real Estate ] [Taxes ] [Construction ] [Property Tax ]
As introduced, authorizes a county legislative body to impose an impact fee on residential development in the county. - Amends TCA Title 5 and Title 67, Chapter 4, Part 29.

  

Sponsored by: Sen. Joseph Hensley Recommended For Passage With Amendment/s, Refer To Senate Finance, Ways, And Means Committee Ayes 7, Nays 1 Pnv 0 on 03/01/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
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-1684] [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.

  

Sponsored by: Sen. Richard M. Briggs Refer To Senate F,w&m Revenue Subcommittee on 02/01/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 5 and Title 67, Chapter 4, Part 29, relative to impact fees. [HB-1675] [Housing ] [Real Estate ] [Taxes ] [Construction ] [Property Tax ] [Community Development ]
As introduced, authorizes a county legislative body to impose an impact fee on residential development in the county. - Amends TCA Title 5 and Title 67, Chapter 4, Part 29.

  

Sponsored by: Rep. Scott E. Cepicky Failed For Lack Of Motion In: Property & Planning Subcommittee on 03/15/2022

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Section 67-4-504, relative to privilege taxes. [HB-1529] [Taxes ] [Budget and Spending ] [Funding ]
As introduced, expands eligibility criteria for certain municipalities to be authorized to levy and impose certain additional privilege taxes within the corporate limits of the municipality. - Amends TCA Section 67-4-504.

  

Sponsored by: Rep. Dennis Powers Taken Off Notice For Cal In S/c Finance, Ways, And Means Subcommittee Of Finance, Ways, And Means Committee on 04/07/2021

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 29, relative to time for collection of privilege tax on residential development. [SB-1262] [Real Estate ] [Taxes ] [Construction ] [Housing ] [Property Tax ]
As enacted, authorizes a local governing body to pass a resolution or ordinance requiring 50 percent of the residential development tax levied under the County Powers Relief Act to be paid at the time of application for a building permit and the remaining 50 percent of the tax to be paid prior to the issuance of a certificate of occupancy. - Amends TCA Title 67, Chapter 4, Part 29.

  

Sponsored by: Sen. Shane Reeves Pub. Ch. 273 on 05/05/2021

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 4, relative to transfer tax. [SB-1230] [Taxes ] [Real Estate ]
As introduced, clarifies that a deed is treated as a quitclaim deed for transfer tax purposes if the deed only conveys the grantor's interest to the grantee, and that a deed containing language evidencing an intent to convey the property itself, warranties of title, or habendum clauses is taxed as a transfer of a freehold estate. - Amends TCA Title 67, Chapter 4, Part 4.

  

Sponsored by: Sen. Paul Rose Refer To Senate Finance, Ways & Means Committee W/ Recommendation, As Amended on 03/30/2021

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Section 67-4-504, relative to privilege taxes. [SB-1203] [Taxes ] [Budget and Spending ]
As introduced, expands eligibility criteria for certain municipalities to be authorized to levy and impose certain additional privilege taxes within the corporate limits of the municipality. - Amends TCA Section 67-4-504.

  

Sponsored by: Sen. Ken Yager Assigned To General Subcommittee Of Senate State And Local Government Committee on 04/13/2021

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to judges and chancellors. [SB-1195] [Taxes ]
As introduced, exempts judges and chancellors who are prohibited from practicing law from the professional privilege tax assessed to persons licensed as attorneys. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Jon C. Lundberg Assigned To General Subcommittee Of Senate Finance, Ways, And Means Committee on 05/04/2021

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0

State (Tennessee)
Tennessee 112th General Assembly

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 17, relative to judges and chancellors. [HB-1241] [Taxes ]
As introduced, exempts judges and chancellors who are prohibited from practicing law from the professional privilege tax assessed to persons licensed as attorneys. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Antonio Parkinson Taken Off Notice For Cal In S/c Finance, Ways, And Means Subcommittee Of Finance, Ways, And Means Committee on 05/03/2021

Weigh In

No votes yet!
Cast yours now to be the first.

Votes for: 0 Votes against: 0