Top Legislation - View All
Latest Action: 04/01/2008 - Action Deferred in Senate Finance, Ways and Means Comm. to 4/15/2008 Bill TextCompanion 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 [...] show full description
Latest Action: 02/27/2008 - Placed Behind the Budget Bill TextCompanion Bill SB3421. Taxes, Privilege - Removes speech pathologists from being subject to the occupational privilege tax. - Amends TCA Section 67-4-1702. Fiscal Summary for HB3419 / *SB3421Decrease State Revenue - $446,000 Bill Summary for HB3419 / *SB3421 Present law imposes an occupation tax of $400 per year on the privilege of engaging in various vocations, professions, businesses, and occupations, including speech pathologists. This bill would exempt speech pathologists from the occupation tax.
Latest Action: 04/02/2008 - Placed Behind the Budget Bill TextCompanion 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 [...] show full description
Latest Action: 03/18/2008 - Referred to Senate F,W&M Comm. w/neg recommend Bill TextTaxes, 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: 03/13/2007 - Assigned to Subcommittee Budget of FW&M Bill TextConstitutional Amendments - Proposes amendment of Article II, Section 28 of the Constitution of Tennessee to specifically prohibit state or local taxation of personal income or employer payrolls, but retains state authorization for the Hall Income Tax. - Fiscal Summary for *HJR0209Increase State Expenditures - $20,000 One-Time
Latest Action: 05/22/2007 - Taken Off Notice For Calendar in: Health & Human Resources Committee Bill TextHospitals and Health Care Facilities - Extends the nursing home tax to June 30, 2009. - Amends TCA Title 68, Chapter 11, Part 2. Fiscal Summary for *HB2351 / SB2328(Corrected) Other Fiscal Impact - Prevent the loss of $84,600,000 in State Revenues (Revenue recognition of $84,600,000 is included in the Governors FY07-08 Recommended Budget)
Latest Action: 05/22/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill TextHospitals and Health Care Facilities - Extends the nursing home tax to June 30, 2009. - Amends TCA Title 68, Chapter 11, Part 2. Fiscal Summary for SB2328 / *HB2351(Corrected) Other Fiscal Impact - Prevent the loss of $84,600,000 in State Revenues (Revenue recognition of $84,600,000 is included in the Governors FY07-08 Recommended Budget)
Latest Action: 03/07/2007 - Assigned to Subcommittee State Government of S&LG Bill TextCompanion Bill SB0363. Housing - Earmarks a portion of the revenues collected from the recordation tax to supplement funding for existing local programs to assist the homeless or provide affordable housing for persons of low income. - Amends TCA Title 13, Chapter 20, Part 1; Title 13, Chapter 23, Part 1 and Section 67-4-409. Fiscal Summary for HB1224 / *SB0363Decrease State Revenues - $4,000,000 / General Fund Increase State Revenues - $4,000,000 / Affordable Housing and Homeless Assistance Fund Bill Summary for HB1224 / *SB0363 Subject to appropriations, this bill requires that 1 cent of the tax on recording transfers of real property be credited to a new affordable housing and homeless assistance fund to be expended by the executive director of the Tennessee housing development agency as follows: (1) 50 percent of the funds allocated [...] show full description
Latest Action: 02/08/2007 - Passed second consideration, Referred to Senate S&L Governor Comm. Bill TextCompanion Bill HB1224. Housing - Earmarks a portion of the revenues collected from the recordation tax to supplement funding for existing local programs to assist the homeless or provide affordable housing for persons of low income. - Amends TCA Title 13, Chapter 20, Part 1; Title 13, Chapter 23, Part 1 and Section 67-4-409. Fiscal Summary for *SB0363 / HB1224Decrease State Revenues - $4,000,000 / General Fund Increase State Revenues - $4,000,000 / Affordable Housing and Homeless Assistance Fund Bill Summary for *SB0363 / HB1224 Subject to appropriations, this bill requires that 1 cent of the tax on recording transfers of real property be credited to a new affordable housing and homeless assistance fund to be expended by the executive director of the Tennessee housing development agency as follows: (1) 50 percent of the funds allocated [...] show full description
Latest Action: 05/07/2007 - Passed second consideration, Referred to Senate Delayed Bills Comm. Bill TextLocal Government, General - Permits a municipality or county that had a private act in effect prior to June 20, 2006, and the enactment of the County Powers Relief Act that imposes an adequate facilities tax or impact fee on new development to continue increasing the fee or tax rate by amending such private act. - Amends TCA Title 67, Chapter 4, Part 29. Fiscal Summary for *SB2382 / HB3352 Increase Local Govt. Revenues - Exceeds $100,000/Permissive
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Latest Legislation - View All
Latest Action: 02/07/2008 - Passed second consideration, caption bill, held on desk - pending amdt. Bill TextHospitals and Health Care Facilities - Clarifies that amendments to the nursing home privilege tax provisions do not operate to excuse the monthly installment payment of the nursing home privilege tax due on July 15, 2007, or any other nursing home privilege tax that may be due. - Amends TCA Title 68. Fiscal Summary for *HB4208 / SB4209MINIMAL
Latest Action: 03/03/2008 - Assigned to Gen. Sub of Senate Tax Sub Comm. Bill TextHospitals and Health Care Facilities - Clarifies that amendments to the nursing home privilege tax provisions do not operate to excuse the monthly installment payment of the nursing home privilege tax due on July 15, 2007, or any other nursing home privilege tax that may be due. - Amends TCA Title 68. Fiscal Summary for SB4209 / *HB4208MINIMAL
Latest Action: 02/20/2008 - Assigned to Subcommittee Budget of FW&M Bill TextTaxes, 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.)
Latest Action: 02/13/2008 - Assigned to Subcommittee Local Government of S&LG Bill TextCompanion Bill SB4137. Taxes, Privilege - Modifies certain statutory provisions pertaining to the tax levied upon the privilege of attending certain athletic events in counties having a metropolitan form of government. - Amends TCA Title 7. Fiscal Summary for *HB4168 / SB4137 Increase Local Revenue - Exceeds $2,000,000/ FY26-27 and Succeeding Years Bill Summary for *HB4168 / SB4137 Present law authorizes counties with a metropolitan form of government to impose a tax upon the privilege of attending any event at the municipal stadium in an amount not to exceed 10 percent of the consideration charged for spectators attending the event. Present law provides that this authorization will expire on January 1 following the maturity and redemption of the indebtedness for the stadium. This bill removes this expiration language. [...] show full description
Latest Action: 03/18/2008 - Referred to Senate F,W&M Comm. w/neg recommend Bill TextTaxes, 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: 03/11/2008 - Referred to Senate F,W&M Comm. w/ recommend Bill TextCompanion Bill HB4168. Taxes, Privilege - Modifies certain statutory provisions pertaining to the tax levied upon the privilege of attending certain athletic events in counties having a metropolitan form of government. - Amends TCA Title 7. Fiscal Summary for SB4137 / *HB4168 Increase Local Revenue - Exceeds $2,000,000/ FY26-27 and Succeeding Years Bill Summary for SB4137 / *HB4168 Present law authorizes counties with a metropolitan form of government to impose a tax upon the privilege of attending any event at the municipal stadium in an amount not to exceed 10 percent of the consideration charged for spectators attending the event. Present law provides that this authorization will expire on January 1 following the maturity and redemption of the indebtedness for the stadium. This bill removes this expiration language. [...] show full description
Latest Action: 02/20/2008 - Assigned to Subcommittee Budget of FW&M Bill TextCompanion Bill SB3383. Taxes, Privilege - Removes requirement that water or energy fuel come into direct contact with article being manufactured to qualify for exemption from tax on water and energy fuels sold to or used by manufacturers; water or energy fuel must still exclusively be used directly in manufacturing process to qualify for exemption. - Amends TCA Title 67, Chapter 24, Part 23. Fiscal Summary for HB3750 / *SB3383(CORRECTED) Decrease State Revenue - Exceeds $1,000,000 Decrease Local Revenue - Exceeds $100,000 Bill Summary for HB3750 / *SB3383 Present law imposes a 1.5 percent tax on water and energy fuels that are sold to or used by manufacturers. Water or energy fuel sold to or used by a manufacturer is exempt from the tax if the water or fuel is exclusively used directly in the manufacturing process, coming into direct [...] show full description
Latest Action: 02/27/2008 - Placed Behind the Budget Bill TextCompanion Bill SB3421. Taxes, Privilege - Removes speech pathologists from being subject to the occupational privilege tax. - Amends TCA Section 67-4-1702. Fiscal Summary for HB3419 / *SB3421Decrease State Revenue - $446,000 Bill Summary for HB3419 / *SB3421 Present law imposes an occupation tax of $400 per year on the privilege of engaging in various vocations, professions, businesses, and occupations, including speech pathologists. This bill would exempt speech pathologists from the occupation tax.
Latest Action: 04/02/2008 - Placed Behind the Budget Bill TextCompanion 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 [...] show full description
Latest Action: 02/07/2008 - Withdrawn. Bill TextLocal Government, General - Permits a municipality or county that had a private act in effect prior to June 20, 2006, and the enactment of the County Powers Relief Act that imposes an adequate facilities tax or impact fee on new development to continue increasing the fee or tax rate by amending such private act. - Amends TCA Title 67, Chapter 4, Part 29. Fiscal Summary for HB3352 / *SB2382 Increase Local Govt. Revenues - Exceeds $100,000/Permissive
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