---
type: "Bill"
title: "Taxes, Exemption and Credits - As enacted, exempts from the sales and use tax online access to continuing education courses that meet regulatory requirements for licensed individuals and that are offered by organizations that have received a determination of exemption from the IRS as a charitable organization or business association. - Amends TCA Title 67."
description: "Taxes, Exemption and Credits - As enacted, exempts from the sales and use tax online access to continuing education courses that meet regulatory requirements for licensed individuals and that are offered by organizations that have received a determination of exemption from the IRS as a charitable organization or business association. - Amends TCA Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 874"
citation: "Tennessee SB 874 (112)"
classification: ["bill"]
subjects: ["Exemption and Credits", "Taxes"]
status: "enacted"
primary_sponsors: ["Garrett", "Stevens"]
version_count: 3
action_count: 37
vote_count: 6
first_action: "2021-02-10"
last_action: "2021-04-21"
source: "openstates"
source_identifier: "ocd-bill/df20d79a-6baa-4716-a9bb-432fcdd666e8"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0874&GA=112"
source_hash: "ed80b73a2a9af011b8198a769aab4e91848eb7fa0762e154a497faccb063ab44"
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 874 (112) — Taxes, Exemption and Credits - As enacted, exempts from the sales and use tax online access to continuing education courses that meet regulatory requirements for licensed individuals and that are offered by organizations that have received a determination of exemption from the IRS as a charitable organization or business association. - Amends TCA Title 67.

## Version chain

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

1. **Amendment HA0100** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA0100.pdf)
2. **Amendment SA0079** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/SA0079.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB0874.pdf)

## Votes

- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 2 PNV 1 3/16/2021 Passed — **8–2** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/29/2021 Passed (1) — **93–0** (pass) · lower
- FLOOR VOTE: as Amended Third Consideration 3/18/2021 Passed (1) — **32–1** (pass) · upper
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/29/2021 3/25/2021 (2) — **0–0** (fail) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/23/2021 (3) — **0–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee 3/17/2021 — **0–0** (fail) · lower

## Sponsors

- Garrett — primary (person)
- Stevens — primary (person)

## Timeline

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

- **2021-02-10** Filed for introduction `introduction, reading-1`
- **2021-02-10** Filed for introduction `introduction, reading-1`
- **2021-02-11** Introduced, Passed on First Consideration `introduction`
- **2021-02-22** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-22** Intro., P1C. `introduction`
- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
- **2021-02-24** P2C, caption bill, held on desk - pending amdt.
- **2021-03-01** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-03-01** Ref. to Finance, Ways, and Means Committee `referral-committee`
- **2021-03-02** Placed on Senate FW&M Revenue Subcommittee calendar for 3/9/2021
- **2021-03-09** Placed on Senate Finance, Ways, and Means Committee calendar for 3/16/2021
- **2021-03-09** Refer to Senate Finance, Ways & Means Committee w/ recommendation, as amended `committee-passage-favorable`
- **2021-03-10** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/17/2021
- **2021-03-16** Placed on Senate Regular Calendar for 3/18/2021
- **2021-03-16** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 2 PNV 1
- **2021-03-17** Placed on cal. Finance, Ways, and Means Committee for 3/23/2021
- **2021-03-17** Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee `referral-committee`
- **2021-03-18** Engrossed; ready for transmission to House
- **2021-03-18** Passed Senate as amended, Ayes 32, Nays 1 `passage`
- **2021-03-18** Senate adopted Amendment (Amendment 1 - SA0079)
- **2021-03-22** Rcvd. from S., held on H. desk.
- **2021-03-23** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2021-03-24** Placed on cal. Calendar & Rules Committee for 3/25/2021
- **2021-03-25** H. Placed on Regular Calendar for 3/29/2021
- **2021-03-29** Passed H., Ayes 93, Nays 0, PNV 0 `passage`
- **2021-03-29** Am. withdrawn. (Amendment 1 - HA0100) `amendment-withdrawal`
- **2021-03-29** Subst. for comp. HB.
- **2021-03-29** Comp. SB subst.
- **2021-03-29** Sponsor(s) Added.
- **2021-03-31** Enrolled and ready for signatures
- **2021-04-01** Signed by Senate Speaker
- **2021-04-05** Signed by H. Speaker
- **2021-04-06** Transmitted to Governor for action.
- **2021-04-13** Signed by Governor. `executive-signature`
- **2021-04-21** Effective date(s) 07/01/2021
- **2021-04-21** Pub. Ch. 139
- **2021-04-21** Comp. became Pub. Ch. 139

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/df20d79a-6baa-4716-a9bb-432fcdd666e8`. Confidence: reported (aggregated from official Tennessee legislature records).