HB4077 Sponsored by Craig Fitzhugh
Latest Action: 02/20/2008 - Assigned to Subcommittee Budget of FW&M

Bill Text

Taxes, Sales - Expands credit allowed for resold telecommunication services to long term care facilities. - Amends TCA Title 67, Chapter 6.

Fiscal Summary for *HB4077 / SB4097

Decrease State Revenue - $4,570,000 Decrease Local Revenue - $77,000

SB4033 Sponsored by Charlotte Burks
Latest Action: 04/08/2008 - Assigned to Gen. Sub of: Senate S&L Govt. Comm.

Bill Text
Companion Bill HB3909. Taxes, Sales - Enacts "Cumberland River Resort District Act of 2008." - Amends TCA Title 57, Chapter 4, Part 1 and Title 67, Chapter 6. Fiscal Summary for SB4033 / *HB3909Decrease State Revenue - Net Impact - $197,000 Increase Local Revenue - Net Impact - $593,000 Bill Summary for SB4033 / *HB3909 SALES AND USE TAX DISTRIBUTION Under present law, 4.2462 percent of sales and use tax revenue is distributed to incorporated municipalities based on the municipalities' population. Present law provides for alternate distribution calculations for municipalities classified as premier type tourist resorts. This bill adds that a county in the first quartile of economic distress in the U.S. for fiscal year 2008-2009 that borders or is crossed by the Cumberland River may elect to be a "Cumberland River resort district" [...]

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HB4007 Sponsored by Mike Bell
Latest Action: 02/28/2008 - Sponsor change.

Bill Text

Special License Plates - Authorizes issuance of Veterans of Foreign Wars (VFW) new specialty earmarked license plates; proceeds from sales of such plates shall be allocated to the Veterans of Foreign Wars of the United States department of Tennessee for promoting citizenship in education. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for HB4007 / *SB4001

Increase State Revenue - $5,800/General Fund $29,200/Dedicated Funds Increase State Expenditures - $5,800/One-Time

SB4097 Sponsored by Tim Burchett
Latest Action: 02/06/2008 - Referred to Senate Tax Sub Comm.

Bill Text

Taxes, Sales - Expands credit allowed for resold telecommunication services to long term care facilities. - Amends TCA Title 67, Chapter 6.

Fiscal Summary for SB4097 / *HB4077

Decrease State Revenue - $4,570,000 Decrease Local Revenue - $77,000

SB4001 Sponsored by Dewayne Bunch
Latest Action: 03/12/2008 - Assigned to Gen. Sub of: Senate Trans Comm.

Bill Text

Special License Plates - Authorizes issuance of Veterans of Foreign Wars (VFW) new specialty earmarked license plates; proceeds from sales of such plates shall be allocated to the Veterans of Foreign Wars of the United States department of Tennessee for promoting citizenship in education. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for *SB4001 / HB4007

Increase State Revenue - $5,800/General Fund $29,200/Dedicated Funds Increase State Expenditures - $5,800/One-Time

HB4191 Sponsored by Joe Mccord
Latest Action: 04/16/2008 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee

Bill Text
Companion Bill SB4139. Taxes - Requires certain reports to be filed annually with the general assembly. - Amends TCA Title 67. Fiscal Summary for *HB4191 / SB4139Increase State Expenditures - Not Significant Bill Summary for *HB4191 / SB4139 Present law requires the commissioner of revenue to make a careful study and investigation of the tax laws of other states. The commissioner must prepare and transmit to the general assembly on the first day of its organizational session a report of the commissioner's work and the work of the state board of equalization and make such recommendations as the commissioner deems best for the interest of the state. This bill revises the above provisions to require that the report be filed on the first day of organization session and, in even-numbered years, on the first day of the regular annual [...]

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Latest Action: 04/30/2008 - Action Deferred in Senate Tax Sub Comm. to next Calendar

Bill Text
Companion Bill HB4191. Taxes - Requires certain reports to be filed annually with the general assembly. - Amends TCA Title 67. Fiscal Summary for SB4139 / *HB4191Increase State Expenditures - Not Significant Bill Summary for SB4139 / *HB4191 Present law requires the commissioner of revenue to make a careful study and investigation of the tax laws of other states. The commissioner must prepare and transmit to the general assembly on the first day of its organizational session a report of the commissioner's work and the work of the state board of equalization and make such recommendations as the commissioner deems best for the interest of the state. This bill revises the above provisions to require that the report be filed on the first day of organization session and, in even-numbered years, on the first day of the regular annual [...]

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HB3930 Sponsored by John Hood
Latest Action: 02/20/2008 - Assigned to Subcommittee Budget of FW&M

Bill Text

Taxes, Privilege - Delays repeal of authorization to divert portion of realty transfer tax proceeds to the general fund instead of direct allocation to the 1986 wetland acquisition fund, the local parks land acquisition fund, the state land acquisition fund, and the agricultural resource conservation fund from June 30, 2008, to June 30, 2009. - Amends TCA Section 67-4-409 and Chapter 602 of the Public Acts of 2007.

Fiscal Summary for *HB3930 / SB4113

(CORRECTED) State Revenue - Net Impact - Not Significant State Expenditures - Net Impact - Not Significant (An allocation of $30,000,000 from the Real Estate Transfer Tax to the Wetland Acquisition Fund, the Local Parks Land Acquisition Fund, the State Land Acquisition Fund, and the Agricultural Resource Conservation Fund is included in the Governors FY08-09 Recommended Budget.)

SB4113 Sponsored by Jim Tracy
Latest Action: 03/18/2008 - Referred to Senate F,W&M Comm. w/neg recommend

Bill Text

Taxes, Privilege - Delays repeal of authorization to divert portion of realty transfer tax proceeds to the general fund instead of direct allocation to the 1986 wetland acquisition fund, the local parks land acquisition fund, the state land acquisition fund, and the agricultural resource conservation fund from June 30, 2008, to June 30, 2009. - Amends TCA Section 67-4-409 and Chapter 602 of the Public Acts of 2007.

Fiscal Summary for SB4113 / *HB3930

(CORRECTED) State Revenue - Net Impact - Not Significant State Expenditures - Net Impact - Not Significant (An allocation of $30,000,000 from the Real Estate Transfer Tax to the Wetland Acquisition Fund, the Local Parks Land Acquisition Fund, the State Land Acquisition Fund, and the Agricultural Resource Conservation Fund is included in the Governors FY08-09 Recommended Budget.)

Latest Action: 02/13/2008 - Assigned to Subcommittee Local Government of S&LG

Bill Text
Companion Bill SB4033. Taxes, Sales - Enacts "Cumberland River Resort District Act of 2008." - Amends TCA Title 57, Chapter 4, Part 1 and Title 67, Chapter 6. Fiscal Summary for *HB3909 / SB4033Decrease State Revenue - Net Impact - $197,000 Increase Local Revenue - Net Impact - $593,000 Bill Summary for *HB3909 / SB4033 SALES AND USE TAX DISTRIBUTION Under present law, 4.2462 percent of sales and use tax revenue is distributed to incorporated municipalities based on the municipalities' population. Present law provides for alternate distribution calculations for municipalities classified as premier type tourist resorts. This bill adds that a county in the first quartile of economic distress in the U.S. for fiscal year 2008-2009 that borders or is crossed by the Cumberland River may elect to be a "Cumberland River resort district" [...]

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HB3960 Sponsored by Charles Curtiss
Latest Action: 02/20/2008 - Assigned to Subcommittee Budget of FW&M

Bill Text

Taxes, Sales - Exempts certain small businesses from the requirement that sales and use tax returns and payments must be filed electronically with the department of revenue; prohibits imposition of certain penalties. - Amends TCA Section 67-1-703 and Section 67-6-504.

Fiscal Summary for HB3960 / *SB3969

Decrease State Revenue - Less than $50,000/One-Time Increase State Expenditures - $2,000/One-Time

SB3969 Sponsored by Diane Black
Latest Action: 02/06/2008 - Referred to Senate Tax Sub Comm.

Bill Text

Taxes, Sales - Exempts certain small businesses from the requirement that sales and use tax returns and payments must be filed electronically with the department of revenue; prohibits imposition of certain penalties. - Amends TCA Section 67-1-703 and Section 67-6-504.

Fiscal Summary for *SB3969 / HB3960

Decrease State Revenue - Less than $50,000/One-Time Increase State Expenditures - $2,000/One-Time

HB3770 Sponsored by Bill W. Harmon
Latest Action: 03/25/2008 - Taken Off Notice For Calendar in Subcommittee Public Transportation & Highways of Transportation of Transportation Committee

Bill Text

Special License Plates - Authorizes issuance of Tennessee Association of Realtors new specialty earmarked license plates; allocates 50 percent of the funds derived from sale of such plates to Tennessee Real Estate Educational Foundation. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for HB3770 / *SB2834

Increase State Revenue - $5,800/General Fund $29,200/Dedicated Funds Increase State Expenditures - $5,800/One-Time

SB3877 Sponsored by Rusty Crowe
Latest Action: 01/31/2008 - Passed second consideration, Referred to Senate Jud Comm.

Bill Text
Companion Bill HB3686. Alcoholic Offenses - Requires person convicted of driving under influence of intoxicant to obtain yellow license plate with red letters for such person’s vehicle from department of revenue for use while driving on a restricted license and when license reinstated. - Amends TCA Title 55, Chapter 10, Part 4. Fiscal Summary for SB3877 / *HB3686Increase State Revenue - $522,400 Increase State Expenditures - $55,100/One-Time $273,100/FY08-09 $217,900/FY09-10 and in Succeeding Years Bill Summary for SB3877 / *HB3686 This bill requires a judge to order a person convicted of DUI to obtain, from the department of revenue, a license plate for the offender's vehicle that is yellow with red letters. The license would have to remain on the offender's vehicle for: (1) If the person's [...]

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HB3686 Sponsored by Dale Ford
Latest Action: 02/05/2008 - Assigned to Subcommittee Criminal Practice and Procedure of JUD

Bill Text
Companion Bill SB3877. Alcoholic Offenses - Requires person convicted of driving under influence of intoxicant to obtain yellow license plate with red letters for such person’s vehicle from department of revenue for use while driving on a restricted license and when license reinstated. - Amends TCA Title 55, Chapter 10, Part 4. Fiscal Summary for *HB3686 / SB3877Increase State Revenue - $522,400 Increase State Expenditures - $55,100/One-Time $273,100/FY08-09 $217,900/FY09-10 and in Succeeding Years Bill Summary for *HB3686 / SB3877 This bill requires a judge to order a person convicted of DUI to obtain, from the department of revenue, a license plate for the offender's vehicle that is yellow with red letters. The license would have to remain on the offender's vehicle for: (1) If the person's [...]

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HB3610 Sponsored by Larry Turner
Latest Action: 05/02/2008 - Placed on Senate Regular Calendar (1) Calendar for 05/07/2008

Bill Text
Companion Bill SB3798. Motor Vehicles, Titling and Registration - Authorizes issuance of disabled driver placards to agency providing motor vehicle rentals to disabled clients. - Amends TCA Title 55, Chapter 21, Part 1. Fiscal Summary for HB3610 / *SB3798Increase State Revenue - Less than $47,800 Bill Summary for HB3610 / *SB3798 ON APRIL 21, 2008, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 3610, AS AMENDED. AMENDMENT #1 limits the vehicles for which placards may be issued pursuant to this bill to those vehicles permanently equipped with a wheelchair ramp or lift. This amendment clarifies that use of the placard for a purposes other than those authorized by this bill or the use of the placard on any motor vehicle not permanently equipped with a wheelchair ramp or life would be grounds for the forfeiture of the placard.[...]

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HB3469 Sponsored by Jim Cobb
Latest Action: 02/19/2008 - Action Deferred in Transportation Committee to Omnibus Bill

Bill Text

Special License Plates - Authorizes issuance of new specialty earmarked license plates for Mitochondrial Disorder; and allocates proceeds from sale of such license plates to Mitochondrial Disease Association of Tennessee. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for HB3469 / *SB3618

Increase State Revenue - $5,800/General Fund $29,200/Dedicated Funds Increase State Expenditures - $5,800/One-Time

HB3588 Sponsored by Mike Kernell
Latest Action: 02/20/2008 - Taken Off Notice For Calendar in: Government Operations Committee

Bill Text

Sunset Laws - Department of revenue, June 30, 2012. - Amends TCA Title 4, Chapter 29, Part 2 and Title 4, Chapter 3, Part 19.

Fiscal Summary for HB3588 / *SB2418

MINIMAL

HB3523 Sponsored by Craig Fitzhugh
Latest Action: 04/02/2008 - Placed Behind the Budget

Bill Text
Companion Bill SB3759. Taxes, Privilege - Establishes certain methods for determining the party responsible for paying the bottled soft drinks tax. - Amends TCA Section 67-4-402(b)(4) and 67-4-402(d). Fiscal Summary for HB3523 / *SB3759(CORRECTED) Decrease State Revenue - $300,000 Bill Summary for HB3523 / *SB3759 Present law imposes a 1.9 percent privilege tax on gross receipts derived from manufacturing or producing and selling bottled soft drinks in Tennessee. The tax also applies to any person who imports bottled soft drinks into Tennessee and for sale within Tennessee. A person who imports bottled soft drinks into Tennessee and for sale in Tennessee is not required to pay the tax, if the person's out-of-state supplier of bottled soft drinks paid the tax. This bill would require that when a manufacturer, producer, or seller of bottled [...]

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HB3207 Sponsored by Craig Fitzhugh
Latest Action: 01/30/2008 - Assigned to Subcommittee Budget of FW&M

Bill Text
Companion Bill SB3102. Taxes, Excise - Expands family owned non-corporate entity exemption under franchise and excise tax. - Amends TCA Section 67-4-2008. Fiscal Summary for HB3207 / *SB3102Decrease State Revenue - Exceeds $1,000,000 Bill Summary for HB3207 / *SB3102 PRESENT LAW Present law exempts for excise tax any family-owned noncorporate entity, where substantially all the activity of the entity is either the production of passive investment income or the combination of the production of passive investment income and farming. "Family-owned" means that at least 95 percent of the ownership units of the entity are owned by members of the family, which means, with respect to an individual, only: (1) An ancestor of such individual; (2) The spouse or former spouse of such individual; (3) A lineal descendent [...]

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HB3106 Sponsored by Charles Curtiss
Latest Action: 03/04/2008 - Taken Off Notice For Calendar in Subcommittee Public Transportation & Highways of Transportation of Transportation Committee

Bill Text

Taxes, Gasoline, Petroleum Products - Changes the point of taxation on gasoline, fuel alcohol, and substitutes from when the product first comes to rest in the state to measuring the taxable gallons removed, other than through a bulk transfer, from the bulk transfer/terminal system or from a qualified terminal or refinery within this state; measures and levies the tax in the same manner as diesel tax is measured and taxed. - Amends TCA Title 67, Chapter 3.

Fiscal Summary for *HB3106 / SB3659

(CORRECTED) Increase State Expenditures - $100,000/One-Time Decrease State Revenue - Up to $10,000,000/One-Time/FY07-08 Increase State Revenue - Up to $10,000,000/One-Time/FY08-09 Other Fiscal Impact - This bill will cause a one-time postponement of gasoline tax revenue collections. It is estimated that the time of postponement will not exceed 120 calendar days.

SB3659 Sponsored by Bill Ketron
Latest Action: 03/11/2008 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M.

Bill Text

Taxes, Gasoline, Petroleum Products - Changes the point of taxation on gasoline, fuel alcohol, and substitutes from when the product first comes to rest in the state to measuring the taxable gallons removed, other than through a bulk transfer, from the bulk transfer/terminal system or from a qualified terminal or refinery within this state; measures and levies the tax in the same manner as diesel tax is measured and taxed. - Amends TCA Title 67, Chapter 3.

Fiscal Summary for SB3659 / *HB3106

(CORRECTED) Increase State Expenditures - $100,000/One-Time Decrease State Revenue - Up to $10,000,000/One-Time/FY07-08 Increase State Revenue - Up to $10,000,000/One-Time/FY08-09 Other Fiscal Impact - This bill will cause a one-time postponement of gasoline tax revenue collections. It is estimated that the time of postponement will not exceed 120 calendar days.

SB3759 Sponsored by Mark Norris
Latest Action: 04/01/2008 - Action Deferred in Senate Finance, Ways and Means Comm. to 4/15/2008

Bill Text
Companion Bill HB3523. Taxes, Privilege - Establishes certain methods for determining the party responsible for paying the bottled soft drinks tax. - Amends TCA Section 67-4-402(b)(4) and 67-4-402(d). Fiscal Summary for *SB3759 / HB3523(CORRECTED) Decrease State Revenue - $300,000 Bill Summary for *SB3759 / HB3523 Present law imposes a 1.9 percent privilege tax on gross receipts derived from manufacturing or producing and selling bottled soft drinks in Tennessee. The tax also applies to any person who imports bottled soft drinks into Tennessee and for sale within Tennessee. A person who imports bottled soft drinks into Tennessee and for sale in Tennessee is not required to pay the tax, if the person's out-of-state supplier of bottled soft drinks paid the tax. This bill would require that when a manufacturer, producer, or seller of bottled [...]

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Latest Action: 03/19/2008 - Placed Behind the Budget

Bill Text
Companion Bill SB3174. Taxes, Sales - Requires 0.5 percent reduction of sales tax on food in next fiscal year when surplus revenues exceed $50,000,000 in current fiscal year. - Amends TCA Title 67. Fiscal Summary for HB2978 / *SB3174Other Fiscal Impact - The fiscal impact of this bill is dependent upon the fiscal years that state surplus revenues exceed $50.0 million. In fiscal years when state surplus revenues exceed $50.0 million, the net decrease to state revenue for the following fiscal year is estimated to exceed $43,389,000; the decrease to local government revenue is estimated to exceed $2,089,000. In addition to these recurring decreases, the state would forgo additional sales tax revenue in subsequent fiscal years due to the natural growth of taxable food sales. Bill Summary for HB2978 / *SB3174 This bill provides for the state sales [...]

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HB3287 Sponsored by Mark L. Maddox
Latest Action: 02/06/2008 - Placed Behind the Budget

Bill Text
Companion Bill SB2783.

Taxes, Sales - Redefines "candy" as "food or food ingredients" for tax purposes. - Amends TCA Title 67, Chapter 4 and Title 67, Chapter 6.

Fiscal Summary for HB3287 / *SB2783

Decrease State Revenue - Net Impact - $6,275,100 Decrease Local Govt. Revenue - $302,100


Bill Summary for HB3287 / *SB2783

Present law levies a tax of 5.5 percent on food and food ingredients for human consumption. Prepared food, alcoholic beverages, candy, dietary supplements, and tobacco are not considered food and food ingredients for purposes of the reduced sales tax amount and are therefore taxed as personal property at a rate of 7 percent of the sales price.

This bill redefines "food or food ingredients" to include candy, thereby making it eligible for the 5.5 percent sales tax rate.



SB3798 Sponsored by Beverly Marrero
Latest Action: 04/24/2008 - Companion House Bill Substituted (sends Senate Bill to deAdopted bill file)

Bill Text
Companion Bill HB3610. Motor Vehicles, Titling and Registration - Authorizes issuance of disabled driver placards to agency providing motor vehicle rentals to disabled clients. - Amends TCA Title 55, Chapter 21, Part 1. Fiscal Summary for *SB3798 / HB3610Increase State Revenue - Less than $47,800 Bill Summary for *SB3798 / HB3610 ON APRIL 21, 2008, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 3610, AS AMENDED. AMENDMENT #1 limits the vehicles for which placards may be issued pursuant to this bill to those vehicles permanently equipped with a wheelchair ramp or lift. This amendment clarifies that use of the placard for a purposes other than those authorized by this bill or the use of the placard on any motor vehicle not permanently equipped with a wheelchair ramp or life would be grounds for the forfeiture of the placard.[...]

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SB3247 Sponsored by Randy Mcnally
Latest Action: 02/27/2008 - Assigned to Gen. Sub of Senate TranSenate comm

Bill Text

Special License Plates - Requires nonprofit organizations receiving funding from new specialty earmarked license plates on or after July 1, 2008, to submit report to comptroller and maintain records for inspection; and authorizes comptroller to audit such nonprofit organizations to ensure use of funding consistent with statutes. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for *SB3247

Increase State Revenue - Not Significant Increase State Expenditures - Not Significant

SB3618 Sponsored by Bo Watson
Latest Action: 03/06/2008 - Received from Senate, held on House desk.

Bill Text

Special License Plates - Authorizes issuance of new specialty earmarked license plates for Mitochondrial Disorder; and allocates proceeds from sale of such license plates to Mitochondrial Disease Association of Tennessee. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for *SB3618 / HB3469

Increase State Revenue - $5,800/General Fund $29,200/Dedicated Funds Increase State Expenditures - $5,800/One-Time

SB2934 Sponsored by Paul Stanley
Latest Action: 02/14/2008 - Received from Senate, held on House desk.

Bill Text
Companion Bill HB2453.

Special License Plates - Authorizes National Rifle Association new specialty earmarked license plates; and allocates 50 percent of funds derived from sale and renewal of such plates to TWRA for hunter education. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for SB2934 / *HB2453

Increase State Revenue - $5,800/General Fund $29,200/Dedicated Funds Increase State Expenditures - $5,800/One-Time


Bill Summary for SB2934 / *HB2453

ON FEBRUARY 11, 2008, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2934, AS AMENDED.

AMENDMENT #1 requires the logo and design for the National Rifle Association new specialty earmarked license plate to be designed in consultation with the executive vice president of the NRA instead of the executive director of the NRA.
SB3102 Sponsored by Douglas Henry
Latest Action: 01/29/2008 - Referred to Senate Tax Sub Comm.

Bill Text
Companion Bill HB3207. Taxes, Excise - Expands family owned non-corporate entity exemption under franchise and excise tax. - Amends TCA Section 67-4-2008. Fiscal Summary for *SB3102 / HB3207Decrease State Revenue - Exceeds $1,000,000 Bill Summary for *SB3102 / HB3207 PRESENT LAW Present law exempts for excise tax any family-owned noncorporate entity, where substantially all the activity of the entity is either the production of passive investment income or the combination of the production of passive investment income and farming. "Family-owned" means that at least 95 percent of the ownership units of the entity are owned by members of the family, which means, with respect to an individual, only: (1) An ancestor of such individual; (2) The spouse or former spouse of such individual; (3) A lineal descendent [...]

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SB3012 Sponsored by Roy Herron
Latest Action: 04/15/2008 - Assigned to Gen. Sub of Senate Tax Sub. Comm.

Bill Text
Companion Bill HB2587.

Taxes, Sales - Clarifies that kerosene sold directly to a consumer for residential use is tax exempt. - Amends TCA Section 67-6-334.

Fiscal Summary for SB3012 / *HB2587

Decrease State Revenue - $601,400


Bill Summary for SB3012 / *HB2587

This bill exempts kerosene that is sold directly to the consumer for residential use from the sales tax.

Under present law, gas, electricity, fuel oil, coal, and other energy fuels sold directly to the consumer for residential use are exempt from the sales tax. The tax exemption does not apply to energy fuels sold over the counter at the location of the seller; however, propane sold over the counter in cylinders with a capacity of 100 pounds or more is exempt from the sales tax.



SB3174 Sponsored by Jack Johnson
Latest Action: 03/11/2008 - Referred to Senate F,W&M Comm. w/ neg. recommend

Bill Text
Companion Bill HB2978. Taxes, Sales - Requires 0.5 percent reduction of sales tax on food in next fiscal year when surplus revenues exceed $50,000,000 in current fiscal year. - Amends TCA Title 67. Fiscal Summary for *SB3174 / HB2978Other Fiscal Impact - The fiscal impact of this bill is dependent upon the fiscal years that state surplus revenues exceed $50.0 million. In fiscal years when state surplus revenues exceed $50.0 million, the net decrease to state revenue for the following fiscal year is estimated to exceed $43,389,000; the decrease to local government revenue is estimated to exceed $2,089,000. In addition to these recurring decreases, the state would forgo additional sales tax revenue in subsequent fiscal years due to the natural growth of taxable food sales. Bill Summary for *SB3174 / HB2978 This bill provides for the state sales [...]

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HB2824 Sponsored by David Shepard
Latest Action: 03/05/2008 - Action Deferred in Subcommittee Local Government of S&LG to Last Calendar

Bill Text
Companion Bill SB2686. Wine, Wineries - Permits and regulates the direct shipment of wine for personal consumption. - Amends TCA Title 57, Chapter 3. Fiscal Summary for HB2824 / *SB2686 Increase State Revenue - Net Impact - $4,629,500/General Fund/FY08-09 $9,628,000/General Fund/FY09-10 and Thereafter $250,000/ABC Fund/FY08-09 $125,000/ABC Fund/FY09-10 and Thereafter Increase State Expenditures - $32,800/One-Time $ 200/Recurring Increase Local Revenue - $1,050,000/FY08-09 $2,150,000/FY09-10 and Thereafter Bill Summary for HB2824 / *SB2686 This bill authorizes persons licensed in this state [...]

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SB2841 Sponsored by Beverly Marrero
Latest Action: 04/21/2008 - Companion House Bill Substituted (sends Senate Bill to deAdopted bill file)

Bill Text
Companion Bill HB2434. Special License Plates - Requires that all nonprofit organizations for which new specialty earmarked license plates are issued on or after July 1, 2008, be certified for nonprofit status by the secretary of state prior to such plates' initial issuance; any plate authorized for organization that is not certified is deemed obsolete and invalid. - Amends TCA Title 55, Chapter 4. Fiscal Summary for SB2841 / *HB2434Decrease State Revenue - Not Significant Increase State Expenditures - Not Significant Bill Summary for SB2841 / *HB2434 ON APRIL 14, 2008, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 2434, AS AMENDED. AMENDMENT #1 makes any nonprofit organization receiving proceeds from the sale of new specialty earmarked license plates on or after July 1, 2008, subject to the following requirements: [...]

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SB2842 Sponsored by Beverly Marrero
Latest Action: 04/02/2008 - Assigned to Gen. Sub of: Senate Trans Comm.

Bill Text

Special License Plates - Redesignates portion of revenue from sportsman new specialty earmarked license plates to TWRA for hunter education instead of Sportsman's Wildlife Foundation. - Amends TCA Title 55, Chapter 4, Part 2.

Fiscal Summary for SB2842 / *HB2435

Increase State Revenue - $113,000 / Wildlife Resources Fund

SB2783 Sponsored by Bo Watson
Latest Action: 02/12/2008 - Referred to Senate F,W&M Comm. w/o recommend

Bill Text
Companion Bill HB3287.

Taxes, Sales - Redefines "candy" as "food or food ingredients" for tax purposes. - Amends TCA Title 67, Chapter 4 and Title 67, Chapter 6.

Fiscal Summary for *SB2783 / HB3287

Decrease State Revenue - Net Impact - $6,275,100 Decrease Local Govt. Revenue - $302,100


Bill Summary for *SB2783 / HB3287

Present law levies a tax of 5.5 percent on food and food ingredients for human consumption. Prepared food, alcoholic beverages, candy, dietary supplements, and tobacco are not considered food and food ingredients for purposes of the reduced sales tax amount and are therefore taxed as personal property at a rate of 7 percent of the sales price.

This bill redefines "food or food ingredients" to include candy, thereby making it eligible for the 5.5 percent sales tax rate.



HB2758 Sponsored by John C. Tidwell
Latest Action: 02/19/2008 - Action Deferred in Transportation Committee to Omnibus Bill

Bill Text

Special License Plates - Extends time period for minimum issuance requirements for Trout Unlimited new specialty earmarked license plates until July 1, 2009. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for HB2758 / *SB2681

Increase State Revenue - Not Significant Increase State Expenditures - Not Significant

SB2834 Sponsored by Jim Tracy
Latest Action: 03/27/2008 - Received from Senate, held on House desk.

Bill Text

Special License Plates - Authorizes issuance of Tennessee Association of Realtors new specialty earmarked license plates; allocates 50 percent of the funds derived from sale of such plates to Tennessee Real Estate Educational Foundation. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for *SB2834 / HB3770

Increase State Revenue - $5,800/General Fund $29,200/Dedicated Funds Increase State Expenditures - $5,800/One-Time

SB2601 Sponsored by Tim Burchett
Latest Action: 03/26/2008 - Assigned to Gen. Sub of: Senate Trans Comm.

Bill Text

Motor Vehicles, Titling and Registration - Requires heavy-duty motor vehicles to comply with heavy-duty motor vehicle emissions testing program as promulgated by air pollution control board as condition to motor vehicle registration. - Amends TCA Title 55, Chapter 4; Title 55, Chapter 6 and Title 68, Chapter 201.

Fiscal Summary for SB2601 / *HB2451

Decrease State Revenue - Not Significant Increase State Expenditures - Not Significant Decrease Local Govt. Revenue - Not Significant Increase Local Govt. Expenditures - Not Significant

SB2681 Sponsored by Doug Jackson
Latest Action: 02/28/2008 - Received from Senate, held on House desk.

Bill Text

Special License Plates - Extends time period for minimum issuance requirements for Trout Unlimited new specialty earmarked license plates until July 1, 2009. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for *SB2681 / HB2758

Increase State Revenue - Not Significant Increase State Expenditures - Not Significant

HB2587 Sponsored by Doug Overbey
Latest Action: 04/30/2008 - Placed on Subcommittee Calendar Budget of Finance, Ways and Means for 05/07/2008

Bill Text
Companion Bill SB3012.

Taxes, Sales - Clarifies that kerosene sold directly to a consumer for residential use is tax exempt. - Amends TCA Section 67-6-334.

Fiscal Summary for *HB2587 / SB3012

Decrease State Revenue - $601,400


Bill Summary for *HB2587 / SB3012

This bill exempts kerosene that is sold directly to the consumer for residential use from the sales tax.

Under present law, gas, electricity, fuel oil, coal, and other energy fuels sold directly to the consumer for residential use are exempt from the sales tax. The tax exemption does not apply to energy fuels sold over the counter at the location of the seller; however, propane sold over the counter in cylinders with a capacity of 100 pounds or more is exempt from the sales tax.



SB2686 Sponsored by Doug Jackson
Latest Action: 01/16/2008 - Passed second consideration, Referred to Senate S&L Govt. Comm.

Bill Text
Companion Bill HB2824. Wine, Wineries - Permits and regulates the direct shipment of wine for personal consumption. - Amends TCA Title 57, Chapter 3. Fiscal Summary for *SB2686 / HB2824 Increase State Revenue - Net Impact - $4,629,500/General Fund/FY08-09 $9,628,000/General Fund/FY09-10 and Thereafter $250,000/ABC Fund/FY08-09 $125,000/ABC Fund/FY09-10 and Thereafter Increase State Expenditures - $32,800/One-Time $ 200/Recurring Increase Local Revenue - $1,050,000/FY08-09 $2,150,000/FY09-10 and Thereafter Bill Summary for *SB2686 / HB2824 This bill authorizes persons licensed in this state [...]

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HB2451 Sponsored by Eric H. Swafford
Latest Action: 02/20/2008 - Assigned to Subcommittee Environment of CON

Bill Text

Motor Vehicles, Titling and Registration - Requires heavy-duty motor vehicles to comply with heavy-duty motor vehicle emissions testing program as promulgated by air pollution control board as condition to motor vehicle registration. - Amends TCA Title 55, Chapter 4; Title 55, Chapter 6 and Title 68, Chapter 201.

Fiscal Summary for *HB2451 / SB2601

Decrease State Revenue - Not Significant Increase State Expenditures - Not Significant Decrease Local Govt. Revenue - Not Significant Increase Local Govt. Expenditures - Not Significant

HB2453 Sponsored by Eric H. Swafford
Latest Action: 02/12/2008 - Action Deferred in Transportation Committee to Omnibus Bill

Bill Text
Companion Bill SB2934.

Special License Plates - Authorizes National Rifle Association new specialty earmarked license plates; and allocates 50 percent of funds derived from sale and renewal of such plates to TWRA for hunter education. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for *HB2453 / SB2934

Increase State Revenue - $5,800/General Fund $29,200/Dedicated Funds Increase State Expenditures - $5,800/One-Time


Bill Summary for *HB2453 / SB2934

ON FEBRUARY 11, 2008, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2934, AS AMENDED.

AMENDMENT #1 requires the logo and design for the National Rifle Association new specialty earmarked license plate to be designed in consultation with the executive vice president of the NRA instead of the executive director of the NRA.
SB2418 Sponsored by Thelma Harper
Latest Action: 01/10/2008 - Passed second consideration, Referred to Senate Govt. OpSenate Comm.

Bill Text

Sunset Laws - Department of revenue, June 30, 2012. - Amends TCA Title 4, Chapter 29, Part 2 and Title 4, Chapter 3, Part 19.

Fiscal Summary for *SB2418 / HB3588

MINIMAL

HB2435 Sponsored by Gary Odom
Latest Action: 04/01/2008 - Taken Off Notice For Calendar in Subcommittee Public Transportation & Highways of Transportation of Transportation Committee

Bill Text

Special License Plates - Redesignates portion of revenue from sportsman new specialty earmarked license plates to TWRA for hunter education instead of Sportsman's Wildlife Foundation. - Amends TCA Title 55, Chapter 4, Part 2.

Fiscal Summary for *HB2435 / SB2842

Increase State Revenue - $113,000 / Wildlife Resources Fund

HB2434 Sponsored by Gary Odom
Latest Action: 05/02/2008 - Placed on Senate Regular Calendar (1) Calendar for 05/07/2008

Bill Text
Companion Bill SB2841. Special License Plates - Requires that all nonprofit organizations for which new specialty earmarked license plates are issued on or after July 1, 2008, be certified for nonprofit status by the secretary of state prior to such plates' initial issuance; any plate authorized for organization that is not certified is deemed obsolete and invalid. - Amends TCA Title 55, Chapter 4. Fiscal Summary for *HB2434 / SB2841Decrease State Revenue - Not Significant Increase State Expenditures - Not Significant Bill Summary for *HB2434 / SB2841 ON APRIL 14, 2008, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 2434, AS AMENDED. AMENDMENT #1 makes any nonprofit organization receiving proceeds from the sale of new specialty earmarked license plates on or after July 1, 2008, subject to the following requirements: [...]

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Latest Action: 04/10/2008 - Companion Senate Bill Substituted

Bill Text
Companion Bill SB2306. Fire Prevention and Investigation - Enacts the "Fire Safety Standard and Firefighter Protection Act." - Amends TCA Title 68, Chapter 102. Fiscal Summary for *HB2343 / SB2306Increase State Revenues - $144,700 Triennially Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund Increase State Revenues - Not Significant Fire Prevention and Public Safety Fund Increase State Expenditures - $46,900 Recurring $4,000 One-Time Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund Bill Summary for *HB2343 / SB2306 This bill provides that no cigarettes may be sold or offered for sale in this state or offered for sale or sold to persons located in this state unless the cigarettes have been tested in accordance with the test method and meet [...]

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SB2306 Sponsored by Rosalind Kurita
Latest Action: 05/05/2008 - Transmitted to Governor for action.

Bill Text
Companion Bill HB2343. Fire Prevention and Investigation - Enacts the "Fire Safety Standard and Firefighter Protection Act." - Amends TCA Title 68, Chapter 102. Fiscal Summary for SB2306 / *HB2343Increase State Revenues - $144,700 Triennially Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund Increase State Revenues - Not Significant Fire Prevention and Public Safety Fund Increase State Expenditures - $46,900 Recurring $4,000 One-Time Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund Bill Summary for SB2306 / *HB2343 This bill provides that no cigarettes may be sold or offered for sale in this state or offered for sale or sold to persons located in this state unless the cigarettes have been tested in accordance with the test method and meet [...]

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HB2053 Sponsored by Judd Matheny
Latest Action: 03/07/2007 - Assigned to Subcommittee Public Transportation & Highways of TR

Bill Text
Fees - Adds additional fees on the purchase of off-highway motor vehicles by certain persons to be used by the Tennessee wildlife resources agency for purposes including trail development and acquisition; trail maintenance; enforcement, safety, and education involving such vehicles; administration; and public awareness. - Amends TCA Title 55 and Title 70. Fiscal Summary for *HB2053Increase State Revenues - Exceeds $130,000/Earmarked within the Wildlife Fund for the Off-Highway Motor Vehicle Program Increase State Expenditures - Not Significant Bill Summary for *HB2053 This bill creates additional fees for off-highway vehicles, with exceptions for vehicles that are used for certain purposes. The fees collected under this bill will be forwarded to the Tennessee wildlife resources agency (TWRA) for the purpose of funding specified aspects of an off-highway motor vehicle program. This bill creates an additional $50.00 registration [...]

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SB2017 Sponsored by Tim Burchett
Latest Action: 04/18/2007 - Assigned to Gen. Sub of: Senate Trans Comm.

Bill Text
Companion Bill HB2116.

Motor Vehicles, Titling and Registration - Requires that department of revenue verify that vehicle information numbers are removed from nonrepairable vehicles prior to issuance of nonrepairable vehicle certificate; and maintains prohibition on retitling such vehicles. - Amends TCA Title 55.

Fiscal Summary for SB2017 / *HB2116

Increase State Expenditures - $1,212,800 Recurring $481,000 One-Time


Bill Summary for SB2017 / *HB2116

Under present law, a passenger motor vehicle that is designated as nonrepairable is issued a nonrepairable vehicle certificate and is not eligible to be retitled. This bill requires the department of safety to verify that the vehicle identification number has been permanently removed from all locations on a nonrepairable vehicle before issuing a nonrepairable vehicle certificate.



HB1906 Sponsored by Randy S. Rinks
Latest Action: 06/06/2007 - Action Deferred in Subcommittee Budget of Finance, Ways and Means to 6/7/2007

Bill Text
Companion Bill SB1686. Taxes, Sales - States explicitly that sales tax exemption for gasoline and diesel fuel used for agricultural purposes, as provided by 67-6-329(a)(1), also applies to gasoline and diesel fuel used by loggers for off-road purposes. - Amends TCA Title 67, Chapter 3 and Title 67, Chapter 6. Fiscal Summary for HB1906 / *SB1686(CORRECTED) Decrease State Revenues - $65,000 / Highway Fund $2,000 / General Fund Decrease Local Govt. Revenues - $23,000 Bill Summary for HB1906 / *SB1686 Present law imposes a tax of 20 cents per gallon on gasoline. A person who uses any taxable gasoline for agricultural purposes on which the gasoline tax has been paid is entitled to a refund of the gasoline tax, except 1 cent per gallon. Present law defines "agricultural purposes" as operating tractors or other farm [...]

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Latest Action: 06/27/2007 - Public Chapter 484

Bill Text
Companion Bill HB2271. Motor Vehicles, Titling and Registration - Transfers responsibility for administering registration and titling provisions from the department of safety to the department of revenue; revises related provisions, including provisions governing multiple vehicle loan assignment. - Amends TCA Title 55; Title 65 and Title 67. Fiscal Summary for SB2222 / *HB2271MINIMAL Bill Summary for SB2222 / *HB2271 In 2006, the governor, by executive order, transferred responsibility for administering motor vehicle titling and registration from the department of safety to the department of revenue. This bill revises various provisions of present law to reflect that transfer. This bill also makes corresponding changes in other provisions of law, including the Tennessee Financial Responsibility Law and authorizes participation in the unified carrier [...]

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HB2247 Sponsored by Craig Fitzhugh
Latest Action: 06/08/2007 - Taken Off Notice For Calendar in Subcommittee Budget of Finance, Ways and Means of Finance, Ways & Means Committee

Bill Text

Taxes - Changes from $5,000 to $2,500 the amount of sales and use tax owed by any taxpayer for which the commissioner of revenue may require that the tax liability be paid no later than the date such payment is required by law to be made in funds that are immediately available to the state on the date of payment. - Amends TCA Section 67-1-703.

Fiscal Summary for *HB2247 / SB2190

Increase State Expenditures - $155,000

Latest Action: 03/13/2007 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M.

Bill Text

Taxes - Changes from $5,000 to $2,500 the amount of sales and use tax owed by any taxpayer for which the commissioner of revenue may require that the tax liability be paid no later than the date such payment is required by law to be made in funds that are immediately available to the state on the date of payment. - Amends TCA Section 67-1-703.

Fiscal Summary for SB2190 / *HB2247

Increase State Expenditures - $155,000

HB2158 Sponsored by Rob Briley
Latest Action: 06/11/2007 - Taken Off Notice For Calendar in Subcommittee Budget of Finance, Ways and Means of Finance, Ways & Means Committee

Bill Text

Taxes, Alcoholic Beverages - Provides that the department of revenue bears the burden of proving that a taxpayer's records are inaccurate, for the purpose of projecting sales from wholesale purchases, for taxes on alcoholic beverages sold for consumption on the premises. - Amends TCA Section 57-4-301.

Fiscal Summary for HB2158 / *SB1974

Increase State Expenditures - $102,000 Recurring $1,000 One-Time

HB2116 Sponsored by John C. Tidwell
Latest Action: 04/17/2007 - Taken Off Notice For Calendar in Subcommittee Public Safety & Rural Roads of Transportation of Transportation Committee

Bill Text
Companion Bill SB2017.

Motor Vehicles, Titling and Registration - Requires that department of revenue verify that vehicle information numbers are removed from nonrepairable vehicles prior to issuance of nonrepairable vehicle certificate; and maintains prohibition on retitling such vehicles. - Amends TCA Title 55.

Fiscal Summary for *HB2116 / SB2017

Increase State Expenditures - $1,212,800 Recurring $481,000 One-Time


Bill Summary for *HB2116 / SB2017

Under present law, a passenger motor vehicle that is designated as nonrepairable is issued a nonrepairable vehicle certificate and is not eligible to be retitled. This bill requires the department of safety to verify that the vehicle identification number has been permanently removed from all locations on a nonrepairable vehicle before issuing a nonrepairable vehicle certificate.



HB2117 Sponsored by John C. Tidwell
Latest Action: 06/06/2007 - Companion became Public Chapter 289

Bill Text
Companion Bill SB1480. Motor Vehicles, Titling and Registration - Authorizes a person to apply for a certificate of title to a vehicle lacking proper documentation if the vehicle is at least 30 years old and the person submits a certificate of ownership signed under penalty of perjury on a form prescribed by the department of revenue. - Amends TCA Title 55, Chapter 3, Part 1. Fiscal Summary for HB2117 / *SB1480Increase State Revenues - Not Significant Increase State Expenditures - Not Significant Bill Summary for HB2117 / *SB1480 ON APRIL 25, 2007, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1480, AS AMENDED. AMENDMENT #1 rewrites this bill to add to the present law provisions governing application for title to vehicles lacking proper documentation. Under present law, every owner of a vehicle that is subject to registration [...]

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HB1869 Sponsored by Joey Hensley
Latest Action: 02/22/2007 - Passed second consideration, Referred to Agriculture

Bill Text

Tobacco Master Settlement Agreement - Modifies certain reporting requirements of the commissioner of revenue relating to the tobacco master settlement agreement. - Amends TCA Title 4; Title 9; Title 47; Title 49; Title 67; Title 68 and Title 71.

Fiscal Summary for HB1869 / *SB1487

Increase State Expenditures - Not Significant

HB2271 Sponsored by Gary Odom
Latest Action: 06/27/2007 - Companion became Public Chapter 484

Bill Text
Companion Bill SB2222. Motor Vehicles, Titling and Registration - Transfers responsibility for administering registration and titling provisions from the department of safety to the department of revenue; revises related provisions, including provisions governing multiple vehicle loan assignment. - Amends TCA Title 55; Title 65 and Title 67. Fiscal Summary for *HB2271 / SB2222MINIMAL Bill Summary for *HB2271 / SB2222 In 2006, the governor, by executive order, transferred responsibility for administering motor vehicle titling and registration from the department of safety to the department of revenue. This bill revises various provisions of present law to reflect that transfer. This bill also makes corresponding changes in other provisions of law, including the Tennessee Financial Responsibility Law and authorizes participation in the unified carrier [...]

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HB1867 Sponsored by Joey Hensley
Latest Action: 05/01/2007 - Taken Off Notice For Calendar in: Transportation Committee

Bill Text

Special License Plates - Authorizes issuance of a new specialty earmarked license plate for the Sons of the American Revolution. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for HB1867 / *SB1877

Increase State Revenues - $6,260 General Fund $28,740 Dedicated Funds Increase State Expenditures - $6,260 One-Time

HB1616 Sponsored by Doug Overbey
Latest Action: 04/24/2007 - Assigned to Subcommittee Public Safety & Rural Roads of TR

Bill Text
Companion Bill SB1941. Motor Vehicles, Titling and Registration - Clarifies certain provisions concerning issuance of military license plates; authorizes issuance of Women Veterans of America military license plate. - Amends TCA Title 55, Chapter 4. Fiscal Summary for HB1616 / *SB1941Increase State Revenues - $4,380 General Fund $13,120 Dedicated Funds Increase State Expenditures - $4,380 One-Time Bill Summary for HB1616 / *SB1941 This bill clarifies that the present law provisions requiring that a minimum number of special license plates be ordered prior to initial issuance and in order to be renewed do not apply to the following plates: antique motor vehicle; dealer; disabled; emergency; military; firefighter; general assembly; government service; honorary consular; judiciary; memorial; metropolitan council; national guard;[...]

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HB1597 Sponsored by Kevin Brooks
Latest Action: 02/21/2007 - Passed second consideration, caption bill, held on desk - pending amdt.

Bill Text

Taxes, Privilege - Limits monetary penalty for nonpayment of professional privilege tax to $20.00; prohibits assessment of interest for nonpayment. - Amends TCA Title 67, Chapter 4.

Fiscal Summary for HB1597 / *SB0382

Decrease State Revenues - Less than $12,000 Increase State Expenditures - $48,000 One-Time

SB1974 Sponsored by Joe Haynes
Latest Action: 06/12/2007 - Received from Senate, held on House desk.

Bill Text

Taxes, Alcoholic Beverages - Provides that the department of revenue bears the burden of proving that a taxpayer's records are inaccurate, for the purpose of projecting sales from wholesale purchases, for taxes on alcoholic beverages sold for consumption on the premises. - Amends TCA Section 57-4-301.

Fiscal Summary for *SB1974 / HB2158

Increase State Expenditures - $102,000 Recurring $1,000 One-Time

SB1941 Sponsored by Tim Burchett
Latest Action: 04/25/2007 - Received from Senate, held on House desk.

Bill Text
Companion Bill HB1616. Motor Vehicles, Titling and Registration - Clarifies certain provisions concerning issuance of military license plates; authorizes issuance of Women Veterans of America military license plate. - Amends TCA Title 55, Chapter 4. Fiscal Summary for *SB1941 / HB1616Increase State Revenues - $4,380 General Fund $13,120 Dedicated Funds Increase State Expenditures - $4,380 One-Time Bill Summary for *SB1941 / HB1616 This bill clarifies that the present law provisions requiring that a minimum number of special license plates be ordered prior to initial issuance and in order to be renewed do not apply to the following plates: antique motor vehicle; dealer; disabled; emergency; military; firefighter; general assembly; government service; honorary consular; judiciary; memorial; metropolitan council; national guard;[...]

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HB1347 Sponsored by Jimmy Matlock
Latest Action: 03/07/2007 - Assigned to Subcommittee Budget of FW&M

Bill Text
Companion Bill SB1492. Taxes, Sales - Specifies the amount of sales taxes owed by a retail dealer under certain circumstances when a cellular telephone is sold in conjunction with a contract for cellular service from a specified cellular telephone service provider. - Amends TCA Title 67, Chapter 6. Fiscal Summary for HB1347 / *SB1492Decrease State Revenues - $750,000 Decrease Local Govt. Revenues - $250,000 Bill Summary for HB1347 / *SB1492 Under this bill, IF a retail dealer sells a cellular telephone to a consumer who, as part of the transaction, contractually agrees to purchase cellular service from a specified provider for a fixed term for one year or more, THEN the only sales and use tax owed by and collected from the retail dealer of that cellular telephone is the amount of sales tax owned by the consumer on the purchase price for the telephone [...]

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Latest Action: 02/15/2007 - Passed second consideration, caption bill, held on desk - pending amdt.

Bill Text

Revenue, Dept. of - Increases the maximum amount of refund the commissioner may approve in the commissioner's discretion from $15,000 to $25,000. - Amends TCA Title 67.

Fiscal Summary for HB1293 / *SB0565

State Expenditures - Net Impact - Not Significant

Latest Action: 02/15/2007 - Passed second consideration, caption bill, held on desk - pending amdt.

Bill Text

Taxes, Business - Authorizes taxpayer or commissioner to initiate litigation for determination of proper assessment of taxes when the taxpayer fails to file a return, instead of authorizing commissioner of revenue to make assessment; provision only applies when the taxpayer and commissioner cannot agree after findings of information necessary to make a determination. - Amends TCA Title 67.

Fiscal Summary for HB1292 / *SB0566

Decrease State Revenues - Exceeds $100,000 Decrease Local Govt. Revenues - Exceeds $50,000

HB1180 Sponsored by Sherry Jones
Latest Action: 04/04/2007 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee

Bill Text
Companion Bill SB1359. Taxes, Business - Authorizes Davidson County attorney to file for revocation of business license against motor vehicle dealer adjudicated in violation of either state law or metro ordinance three times within one year; hearing held as contested case hearing by department of revenue. - Amends TCA Title 55, Chapter 17, Part 1 and Title 67, Chapter 4, Part 7. Fiscal Summary for HB1180 / *SB1359Decrease State Revenues - Not Significant State Expenditures - Net Impact - Not Significant Decrease Local Govt. Revenues - Not Significant Local Govt. Expenditures - Net Impact - Not Significant Bill Summary for HB1180 / *SB1359 This bill authorizes the county or metropolitan attorney for Davidson County to file for the revocation of a motor vehicle dealer's business license, if the dealer has been adjudicated to be in violation [...]

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SB1359 Sponsored by Joe Haynes
Latest Action: 04/10/2007 - Assigned to Gen. Sub of Senate Tax Sub Comm.

Bill Text
Companion Bill HB1180. Taxes, Business - Authorizes Davidson County attorney to file for revocation of business license against motor vehicle dealer adjudicated in violation of either state law or metro ordinance three times within one year; hearing held as contested case hearing by department of revenue. - Amends TCA Title 55, Chapter 17, Part 1 and Title 67, Chapter 4, Part 7. Fiscal Summary for *SB1359 / HB1180Decrease State Revenues - Not Significant State Expenditures - Net Impact - Not Significant Decrease Local Govt. Revenues - Not Significant Local Govt. Expenditures - Net Impact - Not Significant Bill Summary for *SB1359 / HB1180 This bill authorizes the county or metropolitan attorney for Davidson County to file for the revocation of a motor vehicle dealer's business license, if the dealer has been adjudicated to be in violation [...]

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SB1480 Sponsored by Tim Burchett
Latest Action: 06/06/2007 - Public Chapter 289

Bill Text
Companion Bill HB2117. Motor Vehicles, Titling and Registration - Authorizes a person to apply for a certificate of title to a vehicle lacking proper documentation if the vehicle is at least 30 years old and the person submits a certificate of ownership signed under penalty of perjury on a form prescribed by the department of revenue. - Amends TCA Title 55, Chapter 3, Part 1. Fiscal Summary for *SB1480 / HB2117Increase State Revenues - Not Significant Increase State Expenditures - Not Significant Bill Summary for *SB1480 / HB2117 ON APRIL 25, 2007, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 1480, AS AMENDED. AMENDMENT #1 rewrites this bill to add to the present law provisions governing application for title to vehicles lacking proper documentation. Under present law, every owner of a vehicle that is subject to registration [...]

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SB1877 Sponsored by Doug Jackson
Latest Action: 04/05/2007 - Received from Senate, held on House desk.

Bill Text

Special License Plates - Authorizes issuance of a new specialty earmarked license plate for the Sons of the American Revolution. - Amends TCA Title 55, Chapter 4.

Fiscal Summary for *SB1877 / HB1867

Increase State Revenues - $6,260 General Fund $28,740 Dedicated Funds Increase State Expenditures - $6,260 One-Time

Latest Action: 02/29/2008 - Public Chapter 605

Bill Text
Companion Bill SB1851. Motor Vehicles - Requires the department of revenue to create a license plate recycling program whereby motor vehicle owners may deposit an expired plate; requires counties to have a place for placing the recycling bin at facilities where registration plates are issued. - Amends TCA Title 55, Chapter 4. Fiscal Summary for *HB1220 / SB1851Increase State Expenditures - Net Impact - Less than $100,000 Bill Summary for *HB1220 / SB1851 ON JUNE 7, 2007, THE HOUSE ADOPTED AMENDMENT #2 AND PASSED HOUSE BILL 1220, AS AMENDED. AMENDMENT #2 requires the department of revenue to create a license plate recycling program which permits, instead of requires, motor vehicle owners to deposit old, outdated or expired license plates. Such program must require that each county facility where registration plates are issued has a site [...]

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SB1851 Sponsored by Diane Black
Latest Action: 02/29/2008 - Companion became Public Chapter 605

Bill Text
Companion Bill HB1220. Motor Vehicles - Requires the department of revenue to create a license plate recycling program whereby motor vehicle owners may deposit an expired plate; requires counties to have a place for placing the recycling bin at facilities where registration plates are issued. - Amends TCA Title 55, Chapter 4. Fiscal Summary for SB1851 / *HB1220Increase State Expenditures - Net Impact - Less than $100,000 Bill Summary for SB1851 / *HB1220 ON JUNE 7, 2007, THE HOUSE ADOPTED AMENDMENT #2 AND PASSED HOUSE BILL 1220, AS AMENDED. AMENDMENT #2 requires the department of revenue to create a license plate recycling program which permits, instead of requires, motor vehicle owners to deposit old, outdated or expired license plates. Such program must require that each county facility where registration plates are issued has a site [...]

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HB1136 Sponsored by Frank Buck
Latest Action: 02/14/2007 - Passed second consideration, caption bill, held on desk - pending amdt.

Bill Text

Revenue, Dept. of - Authorizes commissioner of revenue to obtain from department of justice criminal records of applicants for employment in department of revenue. - Amends TCA Title 4, Chapter 29; Title 4, Chapter 3; Title 4, Chapter 4; Title 4, Chapter 57 and Title 67.

Fiscal Summary for *HB1136 / SB1634

Increase State Expenditures - Not Significant

HB0856 Sponsored by Mike Bell
Latest Action: 02/21/2007 - Assigned to Subcommittee Budget of FW&M

Bill Text

Taxes, Privilege - Reduces occupation privilege tax from $400 to $200 per year. - Amends TCA Title 67, Chapter 4, Part 17.

Fiscal Summary for *HB0856 / SB1104

Decrease State Revenues - $32,100,000 Increase State Expenditures - $3,000 One-Time

SB1492 Sponsored by Randy Mcnally
Latest Action: 04/03/2007 - Assigned to Gen. Sub of Senate Tax Sub Comm.

Bill Text
Companion Bill HB1347. Taxes, Sales - Specifies the amount of sales taxes owed by a retail dealer under certain circumstances when a cellular telephone is sold in conjunction with a contract for cellular service from a specified cellular telephone service provider. - Amends TCA Title 67, Chapter 6. Fiscal Summary for *SB1492 / HB1347Decrease State Revenues - $750,000 Decrease Local Govt. Revenues - $250,000 Bill Summary for *SB1492 / HB1347 Under this bill, IF a retail dealer sells a cellular telephone to a consumer who, as part of the transaction, contractually agrees to purchase cellular service from a specified provider for a fixed term for one year or more, THEN the only sales and use tax owed by and collected from the retail dealer of that cellular telephone is the amount of sales tax owned by the consumer on the purchase price for the telephone [...]

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SB1501 Sponsored by Diane Black
Latest Action: 06/11/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm.

Bill Text
Companion Bill HB0078. Taxes, Sales - Establishes compensation program for qualified small in-state dealers to recoup portion of expenses derived from collecting and remitting tax. - Amends TCA Title 67, Chapter 6, Part 5. Fiscal Summary for SB1501 / *HB0078Increase State Expenditures - $1,738,000 Recurring $90,700 One-Time Bill Summary for SB1501 / *HB0078 Present law requires dealers to collect sales tax from their customers and remit the revenue to the state. Under present law, in-state dealers are not compensated for collecting the tax and remitting it to the state. However, out-of-state dealers who voluntarily collect the sales tax for sales they make in Tennessee are compensated at the rate of 2 percent of the first $2,500 on each monthly sales tax report and 1.15 percent of any amounts over $2,500 on each report. [...]

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SB1634 Sponsored by Doug Jackson
Latest Action: 02/12/2007 - Passed second consideration, Referred to Senate S&L Govt. Comm.

Bill Text

Revenue, Dept. of - Authorizes commissioner of revenue to obtain from department of justice criminal records of applicants for employment in department of revenue. - Amends TCA Title 4, Chapter 29; Title 4, Chapter 3; Title 4, Chapter 4; Title 4, Chapter 57 and Title 67.

Fiscal Summary for SB1634 / *HB1136

Increase State Expenditures - Not Significant

SB1686 Sponsored by Roy Herron
Latest Action: 05/09/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm.

Bill Text
Companion Bill HB1906. Taxes, Sales - States explicitly that sales tax exemption for gasoline and diesel fuel used for agricultural purposes, as provided by 67-6-329(a)(1), also applies to gasoline and diesel fuel used by loggers for off-road purposes. - Amends TCA Title 67, Chapter 3 and Title 67, Chapter 6. Fiscal Summary for *SB1686 / HB1906(CORRECTED) Decrease State Revenues - $65,000 / Highway Fund $2,000 / General Fund Decrease Local Govt. Revenues - $23,000 Bill Summary for *SB1686 / HB1906 Present law imposes a tax of 20 cents per gallon on gasoline. A person who uses any taxable gasoline for agricultural purposes on which the gasoline tax has been paid is entitled to a refund of the gasoline tax, except 1 cent per gallon. Present law defines "agricultural purposes" as operating tractors or other farm [...]

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