---
type: "Bill"
title: "Taxes, Sales - As enacted, clarifies that sales and use tax on sales of water by public utility and sales of natural gas, propane, and electricity sold directly to consumer for non-residential uses only applies to charges on a customer's monthly bill for metered usage, a monthly minimum bill, a monthly customer charged, or a monthly deman charge. - Amends TCA Title 67, Chapter 6, Part 3."
description: "Taxes, Sales - As enacted, clarifies that sales and use tax on sales of water by public utility and sales of natural gas, propane, and electricity sold directly to consumer for non-residential uses only applies to charges on a customer's monthly bill for metered usage, a monthly minimum bill, a monthly customer charged, or a monthly deman charge. - Amends TCA Title 67, Chapter 6, Part 3."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "110"
identifier: "SB 2121"
citation: "Tennessee SB 2121 (110)"
classification: ["bill"]
subjects: ["Taxes", "Sales"]
status: "enacted"
primary_sponsors: ["McDaniel", "Yager"]
version_count: 1
action_count: 36
vote_count: 1
first_action: "2018-01-31"
last_action: "2018-05-04"
source: "openstates"
source_identifier: "ocd-bill/32c99168-ea67-430e-90ec-88b3e34ec58b"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2121&GA=110"
source_hash: "234de04bf649908f372bffa20d8cc158565f944e2b2a537c8cf3e52c0ade6352"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 2121 (110) — Taxes, Sales - As enacted, clarifies that sales and use tax on sales of water by public utility and sales of natural gas, propane, and electricity sold directly to consumer for non-residential uses only applies to charges on a customer's monthly bill for metered usage, a monthly minimum bill, a monthly customer charged, or a monthly deman charge. - Amends TCA Title 67, Chapter 6, Part 3.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/110/Bill/SB2121.pdf)

## Votes

- SENATE FINANCE, WAYS, AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 4/3/2018 Passed (1) — **11–0** (pass) · upper

## Sponsors

- McDaniel — primary (person)
- Yager — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-31** Filed for introduction `introduction, reading-1`
- **2018-01-31** Filed for intro. `introduction, reading-1`
- **2018-02-01** Introduced, Passed on First Consideration `introduction`
- **2018-02-01** Intro., P1C. `introduction`
- **2018-02-05** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2018-02-05** Assigned to s/c Finance, Ways & Means Subcommittee `referral-committee`
- **2018-02-05** P2C, ref. to Finance, Ways & Means Committee `referral-committee`
- **2018-02-13** Sponsor(s) Added.
- **2018-02-13** Refer to Senate F,W&M Revenue Subcommittee
- **2018-02-14** Sponsor(s) Added.
- **2018-02-28** Placed on Senate FW&M Revenue Subcommittee calendar for 3/6/2018
- **2018-03-06** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2018-03-14** Placed on s/c cal Finance, Ways & Means Subcommittee for 3/21/2018
- **2018-03-21** Placed on cal. Finance, Ways & Means Committee for 3/27/2018
- **2018-03-21** Rec. for pass by s/c ref. to Finance, Ways & Means Committee `committee-passage-favorable`
- **2018-03-27** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2018-03-28** Placed on Senate Finance, Ways, and Means Committee calendar for 4/3/2018
- **2018-03-28** Placed on cal. Calendar & Rules Committee for 3/29/2018
- **2018-03-29** H. Placed on Consent Calendar for 4/2/2018
- **2018-04-02** Passed H., Ayes 89, Nays 0, PNV 0 `passage`
- **2018-04-02** Sponsor(s) Added.
- **2018-04-03** Recommended for passage, refer to Senate Calendar Committee
- **2018-04-03** Engrossed; ready for transmission to Sen.
- **2018-04-04** Received from House, Passed on First Consideration `introduction`
- **2018-04-06** Placed on Senate Consent Calendar 2 calendar for 4/11/2018
- **2018-04-11** Companion House Bill substituted
- **2018-04-11** Enrolled; ready for sig. of H. Speaker.
- **2018-04-11** Passed Senate, Ayes 32, Nays 0 `passage`
- **2018-04-11** Senate substituted House Bill for companion Senate Bill.
- **2018-04-12** Signed by H. Speaker
- **2018-04-16** Signed by Senate Speaker
- **2018-04-17** Transmitted to Governor for his action. `executive-receipt`
- **2018-04-27** Signed by Governor. `executive-signature`
- **2018-05-04** Comp. became Pub. Ch. 813
- **2018-05-04** Pub. Ch. 813
- **2018-05-04** Effective date(s) 04/27/2018

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/32c99168-ea67-430e-90ec-88b3e34ec58b`. Confidence: reported (aggregated from official Tennessee legislature records).