---
type: "Bill"
title: "Taxes, Sales - As enacted, increases, from 30 to 35 years, the maximum time period during which a certain portion of state sales taxes are allocated and distributed to a municipality or industrial development corporation that finances development of an extraordinary retail or tourism facility project in a certified border region retail tourism development district. - Amends TCA Title 7, Chapter 40."
description: "Taxes, Sales - As enacted, increases, from 30 to 35 years, the maximum time period during which a certain portion of state sales taxes are allocated and distributed to a municipality or industrial development corporation that finances development of an extraordinary retail or tourism facility project in a certified border region retail tourism development district. - Amends TCA Title 7, Chapter 40."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 241"
citation: "Tennessee SB 241 (112)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Gardenhire", "Helton"]
version_count: 1
action_count: 41
vote_count: 9
first_action: "2021-01-19"
last_action: "2021-06-02"
source: "openstates"
source_identifier: "ocd-bill/ed31bd61-733a-483f-b3e8-7837710156d5"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0241&GA=112"
source_hash: "f28cdcfd09d5e9a5b2f9ab8b93bc451300f2871f5e5940eed992d3bf6264c59a"
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 241 (112) — Taxes, Sales - As enacted, increases, from 30 to 35 years, the maximum time period during which a certain portion of state sales taxes are allocated and distributed to a municipality or industrial development corporation that finances development of an extraordinary retail or tourism facility project in a certified border region retail tourism development district. - Amends TCA Title 7, Chapter 40.

## 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/SB0241.pdf)

## Votes

- FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 5/4/2021 Passed — **90–0** (pass) · lower
- HOUSE PROPERTY & PLANNING SUBCOMMITTEE: Rec. for pass by s/c ref. to Local Government Committee 3/23/2021 — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar for 5/4/2021 5/3/2021 — **0–0** (fail) · lower
- FLOOR VOTE: PASSAGE ON THIRD CONSIDERATION 5/4/2021 Passed — **90–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 5/3/2021 (2) — **0–0** (pass) · lower
- FLOOR VOTE: Motion to Adopt 4/12/2021 Passed — **32–0** (pass) · upper
- HOUSE LOCAL GOVERNMENT COMMITTEE: Rec. for pass; ref to Finance, Ways, and Means Committee 3/30/2021 — **0–0** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 4/6/2021 Passed — **9–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 5/3/2021 (1) — **0–0** (pass) · lower

## Sponsors

- Gardenhire — primary (person)
- Helton — primary (person)

## Timeline

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

- **2021-01-19** Filed for introduction `introduction, reading-1`
- **2021-01-20** Filed for introduction `introduction, reading-1`
- **2021-02-08** Introduced, Passed on First Consideration `introduction`
- **2021-02-08** Intro., P1C. `introduction`
- **2021-02-10** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-10** Assigned to s/c Property & Planning Subcommittee `referral-committee`
- **2021-02-10** P2C, ref. to Local Government Committee `referral-committee`
- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
- **2021-03-02** Placed on Senate FW&M Revenue Subcommittee calendar for 3/9/2021
- **2021-03-09** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2021-03-17** Placed on s/c cal Property & Planning Subcommittee for 3/23/2021
- **2021-03-23** Rec. for pass by s/c ref. to Local Government Committee `committee-passage-favorable`
- **2021-03-24** Placed on cal. Local Government Committee for 3/30/2021
- **2021-03-30** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-03-30** Rec. for pass; ref to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-03-31** Placed on Senate Finance, Ways, and Means Committee calendar for 4/6/2021
- **2021-03-31** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/7/2021
- **2021-04-06** Recommended for passage, refer to Senate Calendar Committee
- **2021-04-07** Placed behind the budget
- **2021-04-08** Placed on Senate Consent Calendar 2 for 4/12/2021
- **2021-04-12** Engrossed; ready for transmission to House
- **2021-04-12** Passed Senate, Ayes 32, Nays 0 `passage`
- **2021-04-14** Rcvd. from S., held on H. desk.
- **2021-04-28** Placed on s/c cal Finance, Ways, and Means Subcommittee for 5/3/2021
- **2021-05-03** Sponsor(s) Added.
- **2021-05-03** H. Placed on Consent Calendar for 5/4/2021
- **2021-05-03** Placed on cal. Calendar & Rules Committee for 5/3/2021
- **2021-05-03** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2021-05-03** Placed on cal. Finance, Ways, and Means Committee for 5/3/2021
- **2021-05-03** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-05-04** Passed H., Ayes 90, Nays 0, PNV 0 `passage`
- **2021-05-04** Subst. for comp. HB.
- **2021-05-04** Comp. SB subst.
- **2021-05-11** Enrolled and ready for signatures
- **2021-05-13** Signed by H. Speaker
- **2021-05-13** Signed by Senate Speaker
- **2021-05-17** Transmitted to Governor for action.
- **2021-05-27** Signed by Governor. `executive-signature`
- **2021-06-02** Effective date(s) 05/27/2021
- **2021-06-02** Pub. Ch. 582
- **2021-06-02** Comp. became Pub. Ch. 582

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ed31bd61-733a-483f-b3e8-7837710156d5`. Confidence: reported (aggregated from official Tennessee legislature records).