---
type: "Bill"
title: "Taxes - As enacted, directs TACIR to perform a study of the collection and remittance of state and local taxes, including sales and use taxes, collected at the point of sale by businesses in this state. - Amends TCA Title 67, Chapter 6, Part 5."
description: "Taxes - As enacted, directs TACIR to perform a study of the collection and remittance of state and local taxes, including sales and use taxes, collected at the point of sale by businesses in this state. - Amends TCA Title 67, Chapter 6, Part 5."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "SB 1140"
citation: "Tennessee SB 1140 (113)"
classification: ["bill"]
subjects: ["Taxes"]
status: "enacted"
primary_sponsors: ["Lundberg"]
version_count: 3
action_count: 27
vote_count: 4
first_action: "2023-01-31"
last_action: "2024-05-31"
source: "openstates"
source_identifier: "ocd-bill/518b7505-e7cc-44aa-9f2f-f6f844b3d40a"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1140&GA=113"
source_hash: "ce208e2df7ec32f2e624b98148a9f46fb144147448565f9dbe937d36cb3bad03"
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 1140 (113) — Taxes - As enacted, directs TACIR to perform a study of the collection and remittance of state and local taxes, including sales and use taxes, collected at the point of sale by businesses in this state. - Amends TCA Title 67, Chapter 6, Part 5.

## Version chain

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

1. **Amendment HA1068** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA1068.pdf)
2. **Amendment SA0537** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0537.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/SB1140.pdf)

## Votes

- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/22/2024 Passed (1) — **98–0** (pass) · lower
- FLOOR VOTE: Motion to Concur House Amendment # 1 4/23/2024 Passed — **28–0** (pass) · upper
- FLOOR VOTE: as Amended Third Consideration 2/26/2024 Passed (1) — **32–0** (pass) · upper
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0 2/20/2024 Passed — **10–0** (pass) · upper

## Sponsors

- Lundberg — primary (person)

## Timeline

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

- **2023-01-31** Filed for introduction `filing`
- **2023-02-02** Introduced, Passed on First Consideration `introduction`
- **2023-02-06** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee `passage`
- **2023-02-14** Refer to Senate F,W&M Revenue Subcommittee
- **2023-02-21** Placed on Senate FW&M Revenue Subcommittee calendar for 2/28/2023
- **2023-02-28** Refer to Senate Finance, Ways & Means Committee with negative recommendation
- **2023-04-13** Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2023
- **2024-02-13** Placed on Senate Finance, Ways, and Means Committee calendar for 2/20/2024
- **2024-02-20** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0
- **2024-02-23** Placed on Senate Regular Calendar for 2/26/2024
- **2024-02-26** Engrossed; ready for transmission to House `receipt`
- **2024-02-26** Passed Senate as amended, Ayes 32, Nays 0 `passage`
- **2024-02-26** Senate adopted Amendment (Amendment 1 - SA0537)
- **2024-02-27** Sponsor(s) Added. `sponsorship`
- **2024-02-29** Rcvd. from S., held on H. desk.
- **2024-04-22** Placed on Senate Message Calendar for 4/23/2024
- **2024-04-22** Passed H., as am., Ayes 98, Nays 0, PNV 0 `passage`
- **2024-04-22** H. adopted am. (Amendment 1 - HA1068) `amendment-passage`
- **2024-04-22** Subst. for comp. HB. `substitution`
- **2024-04-23** Concurred, Ayes 28, Nays 0, PNV 1 (Amendment 1 - HA1068) `passage`
- **2024-04-29** Enrolled and ready for signatures `enrolled`
- **2024-05-09** Signed by Senate Speaker `passage`
- **2024-05-15** Signed by H. Speaker `passage`
- **2024-05-16** Transmitted to Governor for action. `executive-receipt`
- **2024-05-28** Signed by Governor. `executive-signature`
- **2024-05-31** Effective date(s) 05/28/2024
- **2024-05-31** Pub. Ch. 1013

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/518b7505-e7cc-44aa-9f2f-f6f844b3d40a`. Confidence: reported (aggregated from official Tennessee legislature records).