---
type: "Bill"
title: "Taxes, Exemption and Credits - As enacted, exempts from sales and use tax certain use and services in regard to computer software. - Amends TCA Title 67."
description: "Taxes, Exemption and Credits - As enacted, exempts from sales and use tax certain use and services in regard to computer software. - Amends TCA Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 2164"
citation: "Tennessee SB 2164 (112)"
classification: ["bill"]
subjects: ["Exemption and Credits", "Taxes"]
status: "enacted"
primary_sponsors: ["Hicks G", "Watson"]
version_count: 1
action_count: 44
vote_count: 6
first_action: "2022-01-31"
last_action: "2022-06-01"
source: "openstates"
source_identifier: "ocd-bill/eec0c9a3-0d77-47e6-957d-6bcf267ffaf0"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2164&GA=112"
source_hash: "4ce86ddec9a79876340fc8411c87380dda3d08a1dfaf5734dbd6a03078519dd1"
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 2164 (112) — Taxes, Exemption and Credits - As enacted, exempts from sales and use tax certain use and services in regard to computer software. - Amends TCA Title 67.

## 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/SB2164.pdf)

## Votes

- FLOOR VOTE: Motion to Adopt 4/28/2022 Passed (1) — **29–0** (pass) · upper
- FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 4/27/2022 Passed (1) — **92–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 4/26/2022 (4) — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 4/26/2022 (3) — **0–0** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 4/27/2022 Passed (2) — **11–0** (pass) · upper
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar for 4/27/2022 4/26/2022 (2) — **0–0** (fail) · lower

## Sponsors

- Hicks G — primary (person)
- Watson — primary (person)

## Timeline

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

- **2022-01-31** Filed for introduction `introduction, reading-1`
- **2022-02-01** Filed for introduction `introduction, reading-1`
- **2022-02-02** Introduced, Passed on First Consideration `introduction`
- **2022-02-02** Intro., P1C. `introduction`
- **2022-02-03** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2022-02-03** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2022-02-07** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2022-02-15** Refer to Senate F,W&M Revenue Subcommittee
- **2022-02-23** Sponsor(s) Added.
- **2022-03-01** Placed on Senate FW&M Revenue Subcommittee calendar for 3/8/2022
- **2022-03-08** Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
- **2022-03-23** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/30/2022
- **2022-03-30** Placed behind the budget
- **2022-04-14** Placed on Senate Finance, Ways, and Means Committee calendar for 4/19/2022
- **2022-04-19** Action deferred in Senate Finance, Ways, and Means Committee to 4/20/2022
- **2022-04-19** Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2022
- **2022-04-20** Action deferred in Senate Finance, Ways, and Means Committee to 4/26/2022
- **2022-04-20** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/26/2022
- **2022-04-21** Placed on Senate Finance, Ways, and Means Committee calendar for 4/26/2022
- **2022-04-26** Action deferred in Senate Finance, Ways, and Means Committee to 4/27/2022
- **2022-04-26** Placed on Senate Finance, Ways, and Means Committee calendar for 4/27/2022
- **2022-04-26** H. Placed on Consent Calendar for 4/27/2022
- **2022-04-26** Placed on cal. Calendar & Rules Committee for 4/26/2022
- **2022-04-26** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2022-04-26** Placed on cal. Finance, Ways, and Means Committee for 4/26/2022
- **2022-04-26** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2022-04-27** Placed on Senate Consent Calendar 2 for 4/28/2022
- **2022-04-27** Recommended for passage, refer to Senate Calendar Committee
- **2022-04-27** Received from House, Passed on First Consideration `introduction`
- **2022-04-27** Engrossed; ready for transmission to Sen.
- **2022-04-27** Passed H., Ayes 92, Nays 0, PNV 0 `passage`
- **2022-04-27** Sponsor(s) Added.
- **2022-04-28** Companion House Bill substituted
- **2022-04-28** Passed Senate, Ayes 29, Nays 0 `passage`
- **2022-04-28** Senate substituted House Bill for companion Senate Bill.
- **2022-05-02** Sponsor(s) Added.
- **2022-05-02** Enrolled; ready for sig. of H. Speaker.
- **2022-05-04** Signed by H. Speaker
- **2022-05-12** Signed by Senate Speaker
- **2022-05-16** Transmitted to Governor for his action. `executive-receipt`
- **2022-05-25** Signed by Governor. `executive-signature`
- **2022-06-01** Comp. became Pub. Ch. 1065
- **2022-06-01** Effective date(s) 07/01/2022
- **2022-06-01** Pub. Ch. 1065

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/eec0c9a3-0d77-47e6-957d-6bcf267ffaf0`. Confidence: reported (aggregated from official Tennessee legislature records).