Taxes, Privilege

State (Tennessee)
Tennessee 107th General Assembly

As introduced, imposes a one-cent per ounce privilege tax on bottled soft drinks containing sugar; reduces from 5.5% to 4.5% the retail sales tax rate on food, which includes soft drinks. - Amends TCA Title 67, Chapter 6, Part 2 and Title 67, Chapter 4. [HB-537] [Taxes ] [Food ] [Budget and Spending ] [Consumer Protection ]
As introduced, imposes a one-cent per ounce privilege tax on bottled soft drinks containing sugar; reduces from 5.5% to 4.5% the retail sales tax rate on food, which includes soft drinks. - Amends TCA Title 67, Chapter 6, Part 2 and Title 67, Chapter 4.

  

Sponsored by: Sen. Eric Stewart Action Def. In S/c Finance Subcommittee To 5/19/2011 on 05/19/2011

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State (Tennessee)
Tennessee 107th General Assembly

As introduced, changes the municipal stadium seat privilege tax which may be levied by county having a metropolitan form of government on spectators attending an event at a municipal stadium from 10% of the consideration charged to a fee of $20.00. - Amends TCA Title 7. [HB-325] [Taxes ] [Sports ]
As introduced, changes the municipal stadium seat privilege tax which may be levied by county having a metropolitan form of government on spectators attending an event at a municipal stadium from 10% of the consideration charged to a fee of $20.00. - Amends TCA Title 7.

  

Sponsored by: Rep. Curry Todd Withdrawn. on 02/23/2011

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State (Tennessee)
Tennessee 107th General Assembly

As introduced, imposes an occupational privilege tax on professional athletes and professional entertainers; establishes fund for juvenile court programs. - Amends TCA Title 67. [HB-104] [Taxes ] [Sports ] [Arts and Culture ] [Children and Youth ] [Funding ] [Law Enforcement ] [Criminal Justice ] [Crime ]
As introduced, imposes an occupational privilege tax on professional athletes and professional entertainers; establishes fund for juvenile court programs. - Amends TCA Title 67.

  

Sponsored by: Rep. G.A. Hardaway Withdrawn. on 03/05/2012

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State (Tennessee)
Tennessee 107th General Assembly

As introduced, requires certain counties that levy a payroll tax to reduce the county real property tax rate in an amount sufficient to offset all revenue derived by the county from such payroll tax; requires certain municipalities that levy a payroll tax to reduce the municipal real property tax rate in an amount sufficient to offset all revenue derived by the municipality from such payroll tax. - Amends TCA Title 5; Title 6; Title 7 and Title 67. [HB-93] [Property Tax ] [Taxes ] [Real Estate ]
As introduced, requires certain counties that levy a payroll tax to reduce the county real property tax rate in an amount sufficient to offset all revenue derived by the county from such payroll tax; requires certain municipalities that levy a payroll tax to reduce the municipal real property tax rate in an amount sufficient to offset all revenue derived by the municipality from such payroll tax. - Amends TCA Title 5; Title 6; Title 7 and Title 67.

  

Sponsored by: Rep. G.A. Hardaway P2c, Caption Bill, Held On Desk - Pending Amdt. on 02/07/2011

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, excludes from recordation tax transfers between lineal relatives and siblings, and also excludes transfers to or from spouses and surviving spouses of lineal relatives; requires grantee to sign an oath concerning the actual value of the property. - Amends TCA Section 67-4-409. [SB-2904] [Real Estate ] [Taxes ] [Property Tax ]
As introduced, excludes from recordation tax transfers between lineal relatives and siblings, and also excludes transfers to or from spouses and surviving spouses of lineal relatives; requires grantee to sign an oath concerning the actual value of the property. - Amends TCA Section 67-4-409.

  

Sponsored by: Sen. Randy McNally Assigned To Gen. Sub Of: S. Fw&m Comm. on 05/04/2010

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, exempts certain military health care officers from $400 professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [SB-2782] [Military ] [Taxes ] [Healthcare ] [Veterans ]
As introduced, exempts certain military health care officers from $400 professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Tim Burchett Rcvd. From S., Held On H. Desk. on 03/29/2010

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, exempts physicians with inactive licenses to perform pro bono services from the professional privilege tax. - Amends TCA Title 63 and Title 67, Chapter 4, Part 17. [SB-2491] [Healthcare ] [Taxes ] [Public Health ]
As introduced, exempts physicians with inactive licenses to perform pro bono services from the professional privilege tax. - Amends TCA Title 63 and Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Tim Barnes Assigned To Gen. Sub Of S. Tax Sub Comm. on 02/11/2010

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, authorizes accountants, engineers, architects, landscape architects, and real estate brokers to present a declaration in lieu of a certified affidavit attesting to such person's inactive status for purposes of demonstrating exemption from the professional privilege tax. - Amends TCA Title 67, Chapter 4. [SB-2181] [Taxes ] [Real Estate ] [Labor, Jobs, Employment ]
As introduced, authorizes accountants, engineers, architects, landscape architects, and real estate brokers to present a declaration in lieu of a certified affidavit attesting to such person's inactive status for purposes of demonstrating exemption from the professional privilege tax. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Sen. Thelma M. Harper Action Def. In S. Tax Sub Comm. To Next Cal. on 04/08/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, limits application of the preemption provision in the "County Powers Relief Act" to counties and metropolitan governments. - Amends TCA Section 67-4-2913. [SB-1915] [Taxes ] [Property Tax ]
As introduced, limits application of the preemption provision in the "County Powers Relief Act" to counties and metropolitan governments. - Amends TCA Section 67-4-2913.

  

Sponsored by: Sen. Lowe Finney Action Def. In S. S&l Gov. Comm To 2010 on 03/10/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, clarifies that medical interns, residents, and fellows issued a special training license while participating in an accredited training program are exempt from the occupational privilege tax. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 8; Title 9; Title 12; Title 16; Title 30; Title 36; Title 39; Title 40; Title 45; Title 47; Title 48; Title 55; Title 56; Title 57; Title 61; Title 62; Title 63; Title 67; Title 68; Title 69; Title 70 and Title 71. [SB-1853] [Taxes ] [Healthcare ] [Labor, Jobs, Employment ] [Education ]
As introduced, clarifies that medical interns, residents, and fellows issued a special training license while participating in an accredited training program are exempt from the occupational privilege tax. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 8; Title 9; Title 12; Title 16; Title 30; Title 36; Title 39; Title 40; Title 45; Title 47; Title 48; Title 55; Title 56; Title 57; Title 61; Title 62; Title 63; Title 67; Title 68; Title 69; Title 70 and Title 71.

  

Sponsored by: Sen. James F. Kyle Ref. To S. Tax Sub Comm. on 02/25/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, restates tax rate on attending any event at a municipal stadium from an amount not to exceed 10 percent of the ticket price to an amount not to exceed $2.00. - Amends TCA Title 7. [SB-1440] [Taxes ] [Sports ]
As introduced, restates tax rate on attending any event at a municipal stadium from an amount not to exceed 10 percent of the ticket price to an amount not to exceed $2.00. - Amends TCA Title 7.

  

Sponsored by: Sen. Joe M. Haynes Action Def. In S. Tax Sub Comm. To Next Cal. on 04/08/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, revises professional privilege tax for persons licensed or registered after July 1, 2009, to be based upon years a person has been licensed or registered as a professional. - Amends TCA Section 67-4-1703. [SB-1421] [Taxes ] [Labor, Jobs, Employment ]
As introduced, revises professional privilege tax for persons licensed or registered after July 1, 2009, to be based upon years a person has been licensed or registered as a professional. - Amends TCA Section 67-4-1703.

  

Sponsored by: Rep. Mike Stewart Ref. To S. Tax Sub Comm. on 02/25/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, requires certain counties that levy a payroll tax to reduce the county real property tax rate in an amount sufficient to offset all revenue derived by the county from such payroll tax; and requires certain municipalities that levy a payroll tax to reduce the municipal real property tax rate in an amount sufficient to offset all revenue derived by the city from such payroll tax. - Amends TCA Title 5; Title 6; Title 7 and Title 67. [SB-1347] [Property Tax ] [Taxes ] [Real Estate ]
As introduced, requires certain counties that levy a payroll tax to reduce the county real property tax rate in an amount sufficient to offset all revenue derived by the county from such payroll tax; and requires certain municipalities that levy a payroll tax to reduce the municipal real property tax rate in an amount sufficient to offset all revenue derived by the city from such payroll tax. - Amends TCA Title 5; Title 6; Title 7 and Title 67.

  

Sponsored by: Sen. Reginald Tate Assigned To Gen. Sub Of: S. Tax Sub Committee Of F,w&m. on 03/11/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, clarifies that medical interns, residents, and fellows issued a special training license while participating in an accredited training program are exempt from the occupational privilege tax. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 8; Title 9; Title 12; Title 16; Title 30; Title 36; Title 39; Title 40; Title 45; Title 47; Title 48; Title 55; Title 56; Title 57; Title 61; Title 62; Title 63; Title 67; Title 68; Title 69; Title 70 and Title 71. [SB-1195] [Taxes ] [Healthcare ] [Labor, Jobs, Employment ] [Education ]
As introduced, clarifies that medical interns, residents, and fellows issued a special training license while participating in an accredited training program are exempt from the occupational privilege tax. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 8; Title 9; Title 12; Title 16; Title 30; Title 36; Title 39; Title 40; Title 45; Title 47; Title 48; Title 55; Title 56; Title 57; Title 61; Title 62; Title 63; Title 67; Title 68; Title 69; Title 70 and Title 71.

  

Sponsored by: Sen. Jim Tracy Assigned To Gen. Sub Of: S. Tax Sub Committee Of F,w&m. on 03/18/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, specifies procedures to be followed for promulgation of rules relative to the assessment and taxation of the provision of video and satellite services. - Amends TCA Title 67, Chapter 4. [SB-834] [Taxes ] [Telecommunications ]
As introduced, specifies procedures to be followed for promulgation of rules relative to the assessment and taxation of the provision of video and satellite services. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Sen. Randy McNally Assigned To Gen. Sub Of: S. Tax Sub Committee Of F,w&m. on 03/11/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, requires the commissioner of revenue (in consultation with TACIR) to report to the house and senate standing finance committees by February 1, 2010, and every five years thereafter concerning the impact of privilege taxes that only the state can levy on local governments. - Amends TCA Title 67. [SB-658] [Taxes ] [Budget and Spending ] [Property Tax ]
As introduced, requires the commissioner of revenue (in consultation with TACIR) to report to the house and senate standing finance committees by February 1, 2010, and every five years thereafter concerning the impact of privilege taxes that only the state can levy on local governments. - Amends TCA Title 67.

  

Sponsored by: Sen. Paul R. Stanley Recalled From S. F,w&m Comm. on 03/24/2010

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, establishes certain methods for determining the party responsible for paying the bottled soft drinks tax. - Amends TCA Section 67-4-402(b)(4) and Section 67-4-402(d). [SB-562] [Taxes ] [Alcoholic Beverages ]
As introduced, establishes certain methods for determining the party responsible for paying the bottled soft drinks tax. - Amends TCA Section 67-4-402(b)(4) and Section 67-4-402(d).

  

Sponsored by: Sen. Mark Norris Assigned To Gen. Sub Of: S. Tax Sub Committee Of F,w&m. on 03/11/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, requires the grantor, the grantor's agent or a trustee acting for the grantor as well as the grantee, the grantee's agent or a trustee acting for the grantee to each state under oath the actual consideration or value paid when realty is transferred to determine the recordation tax due; such requirements apply as well to quitclaim deeds. - Amends TCA Section 67-4-409. [SB-448] [Real Estate ] [Taxes ]
As introduced, requires the grantor, the grantor's agent or a trustee acting for the grantor as well as the grantee, the grantee's agent or a trustee acting for the grantee to each state under oath the actual consideration or value paid when realty is transferred to determine the recordation tax due; such requirements apply as well to quitclaim deeds. - Amends TCA Section 67-4-409.

  

Sponsored by: Sen. Doug Overbey Action Def. In S. Tax Sub Comm. To Next Cal. on 04/15/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, authorizes certain counties or municipalities to increase the rate of certain taxes levied on transient vendors; requires any such tax rate increase to be levied by two-thirds vote of the local legislative body. - Amends TCA Title 67, Chapter 4. [SB-53] [Taxes ] [Budget and Spending ] [Small Business ] [Economic Development ]
As introduced, authorizes certain counties or municipalities to increase the rate of certain taxes levied on transient vendors; requires any such tax rate increase to be levied by two-thirds vote of the local legislative body. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Sen. Dewayne Bunch Assigned To Gen. Sub Of: S. Fw&m Comm. on 06/03/2009

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State (Tennessee)
Tennessee 106th General Assembly

As introduced, exempts certain military health care officers from $400 professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [HB-3013] [Military ] [Taxes ] [Healthcare ] [Veterans ]
As introduced, exempts certain military health care officers from $400 professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Bill Dunn Taken Off Notice For Cal. In S/c Budget Of Fw&m Of Finance, Ways & Means Committee on 02/10/2010

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