---
type: "Bill"
title: "Taxes, Sales - As enacted, specifies that \"private nonprofit college or university\" as it relates to a certain sales and use tax exemption includes a nonprofit academic medical center and teaching hospital that operates as a separate nonprofit corporation, but which, when founded, was operated as a division of a private nonprofit college or university and that continues to provide education and training of physicians, nurses, and other allied healthcare professionals. - Amends TCA Section 67-6-209."
description: "Taxes, Sales - As enacted, specifies that \"private nonprofit college or university\" as it relates to a certain sales and use tax exemption includes a nonprofit academic medical center and teaching hospital that operates as a separate nonprofit corporation, but which, when founded, was operated as a division of a private nonprofit college or university and that continues to provide education and training of physicians, nurses, and other allied healthcare professionals. - Amends TCA Section 67-6-209."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 146"
citation: "Tennessee SB 146 (112)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Hazlewood", "Watson"]
version_count: 1
action_count: 36
vote_count: 7
first_action: "2021-01-13"
last_action: "2021-05-19"
source: "openstates"
source_identifier: "ocd-bill/e5bf31fe-f456-489b-a304-c42dafd291a4"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0146&GA=112"
source_hash: "eb5059638bc72b041aa37419726400634126d0e16ff8ff5579624111e76d529c"
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 146 (112) — Taxes, Sales - As enacted, specifies that "private nonprofit college or university" as it relates to a certain sales and use tax exemption includes a nonprofit academic medical center and teaching hospital that operates as a separate nonprofit corporation, but which, when founded, was operated as a division of a private nonprofit college or university and that continues to provide education and training of physicians, nurses, and other allied healthcare professionals. - Amends TCA Section 67-6-209.

## Version chain

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

1. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB0146.pdf)

## Votes

- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 3/30/2021 Passed — **11–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 4/26/2021 (4) — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 4/21/2021 (5) — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar for 4/27/2021 4/26/2021 (3) — **0–0** (fail) · lower
- FLOOR VOTE: Motion to Adopt 4/5/2021 Passed (1) — **32–0** (pass) · upper
- FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 4/27/2021 Passed (1) — **91–0** (pass) · lower
- FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 4/27/2021 Passed (2) — **91–0** (pass) · lower

## Sponsors

- Hazlewood — primary (person)
- Watson — primary (person)

## Timeline

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

- **2021-01-13** Filed for introduction `introduction, reading-1`
- **2021-01-14** Introduced, Passed on First Consideration `introduction`
- **2021-01-15** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-08** Filed for introduction `introduction, reading-1`
- **2021-02-09** Refer to Senate F,W&M Revenue Subcommittee
- **2021-02-10** Intro., P1C. `introduction`
- **2021-02-11** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2021-02-20** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-03-09** Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2021
- **2021-03-10** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/17/2021
- **2021-03-12** Sponsor(s) Added.
- **2021-03-17** Placed behind the budget
- **2021-03-18** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2021-03-24** Placed on Senate Finance, Ways, and Means Committee calendar for 3/30/2021
- **2021-03-30** Recommended for passage, refer to Senate Calendar Committee
- **2021-04-01** Placed on Senate Consent Calendar 2 for 4/5/2021
- **2021-04-05** Engrossed; ready for transmission to House
- **2021-04-05** Passed Senate, Ayes 32, Nays 0 `passage`
- **2021-04-08** Rcvd. from S., held on H. desk.
- **2021-04-19** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/21/2021
- **2021-04-21** Placed on cal. Finance, Ways, and Means Committee for 4/26/2021
- **2021-04-21** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-04-26** H. Placed on Consent Calendar for 4/27/2021
- **2021-04-26** Placed on cal. Calendar & Rules Committee for 4/26/2021
- **2021-04-26** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2021-04-27** Passed H., Ayes 91, Nays 0, PNV 0 `passage`
- **2021-04-27** Subst. for comp. HB.
- **2021-04-27** Comp. SB subst.
- **2021-04-28** Signed by Senate Speaker
- **2021-04-28** Enrolled and ready for signatures
- **2021-04-30** Signed by H. Speaker
- **2021-05-03** Transmitted to Governor for action.
- **2021-05-13** Signed by Governor. `executive-signature`
- **2021-05-19** Effective date(s) 05/13/2021
- **2021-05-19** Pub. Ch. 429
- **2021-05-19** Comp. became Pub. Ch. 429

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e5bf31fe-f456-489b-a304-c42dafd291a4`. Confidence: reported (aggregated from official Tennessee legislature records).