---
type: "Bill"
title: "Taxes, Sales - As enacted, redefines a \"qualified data center,\" for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employee jobs and the data center is transferred to an affiliate pursuant to a corporate reorganization under the Internal Revenue Code. - Amends TCA Section 67-6-102."
description: "Taxes, Sales - As enacted, redefines a \"qualified data center,\" for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employee jobs and the data center is transferred to an affiliate pursuant to a corporate reorganization under the Internal Revenue Code. - Amends TCA Section 67-6-102."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "HB 2182"
citation: "Tennessee HB 2182 (113)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["White"]
version_count: 4
action_count: 31
vote_count: 6
first_action: "2024-01-25"
last_action: "2024-05-13"
source: "openstates"
source_identifier: "ocd-bill/f1705d4e-efee-459b-80ba-b1da9a3b1ae7"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB2182&GA=113"
source_hash: "84a30807bb47c29a6392e11fc2587d3f168fe761471cba185392b3d5b0b86776"
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 HB 2182 (113) — Taxes, Sales - As enacted, redefines a "qualified data center," for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employee jobs and the data center is transferred to an affiliate pursuant to a corporate reorganization under the Internal Revenue Code. - Amends TCA Section 67-6-102.

## Version chain

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

1. **Amendment HA0666** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0666.pdf)
2. **Amendment SA0568** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0568.pdf)
3. **Amendment SA0930** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0930.pdf)
4. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/HB2182.pdf)

## Votes

- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee 3/6/2024 — **0–0** (fail) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/21/2024 3/14/2024 (2) — **0–0** (fail) · lower
- FLOOR VOTE: Third Consideration 4/11/2024 Passed (1) — **27–2** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PREVIOUS QUESTION AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/4/2024 Passed — **79–13** (pass) · lower
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/4/2024 Passed (1) — **88–6** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/12/2024 — **0–0** (pass) · lower

## Sponsors

- White — primary (person)

## Timeline

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

- **2024-01-25** Filed for introduction `filing`
- **2024-01-29** Intro., P1C. `introduction`
- **2024-01-31** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2024-01-31** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2024-02-28** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/6/2024
- **2024-03-06** Placed on cal. Finance, Ways, and Means Committee for 3/12/2024
- **2024-03-06** Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee `referral-committee`
- **2024-03-11** Sponsor(s) Added. `sponsorship`
- **2024-03-12** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2024-03-13** Placed on cal. Calendar & Rules Committee for 3/14/2024
- **2024-03-14** H. Placed on Regular Calendar for 3/21/2024
- **2024-03-21** H. Placed on Regular Calendar for 3/28/2024
- **2024-03-21** Reset on next avail. cal.
- **2024-03-28** H. Placed on Regular Calendar for 4/4/2024
- **2024-03-28** Reset on next avail. cal.
- **2024-04-04** Engrossed; ready for transmission to Sen. `receipt`
- **2024-04-04** Passed H., as am., Ayes 88, Nays 6, PNV 2 `passage`
- **2024-04-04** Sponsor(s) Added. `sponsorship`
- **2024-04-04** H. adopted am. (Amendment 1 - HA0666) `amendment-passage`
- **2024-04-08** Received from House, Passed on First Consideration `introduction`
- **2024-04-11** Passed Senate, Ayes 27, Nays 2, PNV 1 `passage`
- **2024-04-11** Amendment withdrawn. (Amendment 2 - SA0930)
- **2024-04-11** Amendment withdrawn. (Amendment 1 - SA0568)
- **2024-04-11** Senate substituted House Bill for companion Senate Bill. `substitution`
- **2024-04-12** Enrolled; ready for sig. of H. Speaker. `enrolled`
- **2024-04-22** Signed by Senate Speaker `passage`
- **2024-04-22** Signed by H. Speaker `passage`
- **2024-04-23** Transmitted to Governor for his action. `executive-receipt`
- **2024-05-01** Signed by Governor. `executive-signature`
- **2024-05-13** Effective date(s) 05/01/2024
- **2024-05-13** Pub. Ch. 886

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f1705d4e-efee-459b-80ba-b1da9a3b1ae7`. Confidence: reported (aggregated from official Tennessee legislature records).