---
type: "Bill"
title: "Taxes, Sales - As enacted, clarifies that machinery, equipment, and associated parts used by the department of general services or a contracted entity for the Megasite Authority of West Tennessee is included in the definition of \"industrial machinery\" for purposes of sales and use taxes. - Amends TCA Section 67-6-102."
description: "Taxes, Sales - As enacted, clarifies that machinery, equipment, and associated parts used by the department of general services or a contracted entity for the Megasite Authority of West Tennessee is included in the definition of \"industrial machinery\" for purposes of sales and use taxes. - Amends TCA Section 67-6-102."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "SB 272"
citation: "Tennessee SB 272 (113)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Johnson"]
version_count: 1
action_count: 21
vote_count: 4
first_action: "2023-01-19"
last_action: "2023-03-28"
source: "openstates"
source_identifier: "ocd-bill/df319912-6415-4b44-b105-a12aa68e85dc"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0272&GA=113"
source_hash: "01b07242e2318b80a80f839dd77ae015c71437dfa2058a1298c04265dd57fac6"
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 272 (113) — Taxes, Sales - As enacted, clarifies that machinery, equipment, and associated parts used by the department of general services or a contracted entity for the Megasite Authority of West Tennessee is included in the definition of "industrial machinery" for purposes of sales and use taxes. - Amends TCA Section 67-6-102.

## 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/113/Bill/SB0272.pdf)

## Votes

- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommend for passage, refer to Senate Calendar Committee 2/28/2023 Passed — **11–0** (pass) · upper
- FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 3/6/2023 Passed (1) — **98–0** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommend for passage, refer to Senate Calendar Committee 2/28/2023 Passed (2) — **11–0** (pass) · upper
- FLOOR VOTE: Motion to Adopt 3/6/2023 Passed (1) — **33–0** (pass) · upper

## Sponsors

- Johnson — primary (person)

## Timeline

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

- **2023-01-19** Filed for introduction `filing`
- **2023-01-20** Introduced, Passed on First Consideration `introduction`
- **2023-01-21** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee `passage`
- **2023-01-30** Refer to Senate Revenue Subcommittee
- **2023-02-01** Sponsor(s) Added. `sponsorship`
- **2023-02-14** Placed on Senate FW&M Revenue Subcommittee calendar for 2/21/2023
- **2023-02-21** Placed on Senate Finance, Ways, and Means Committee calendar for 2/28/2023
- **2023-02-21** Refer to Senate Finance, Ways & Means with recommendation
- **2023-02-28** Recommended for passage, refer to Senate Calendar Committee
- **2023-03-03** Placed on Senate Consent Calendar 2 for 3/6/2023
- **2023-03-06** Passed H., Ayes 98, Nays 0, PNV 0 `passage`
- **2023-03-06** Subst. for comp. HB. `substitution`
- **2023-03-06** Engrossed; ready for transmission to House `receipt`
- **2023-03-06** Passed Senate, Ayes 33, Nays 0 `passage`
- **2023-03-07** Signed by Senate Speaker `passage`
- **2023-03-07** Enrolled and ready for signatures `enrolled`
- **2023-03-08** Signed by H. Speaker `passage`
- **2023-03-13** Transmitted to Governor for action. `executive-receipt`
- **2023-03-21** Signed by Governor. `executive-signature`
- **2023-03-28** Effective date(s) 07/01/2023
- **2023-03-28** Pub. Ch. 53

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/df319912-6415-4b44-b105-a12aa68e85dc`. Confidence: reported (aggregated from official Tennessee legislature records).