---
type: "Bill"
title: "Taxes - As enacted, revises various provisions of present law relative to credits to dealers, credits to prevent multistate taxations, and credits for the resale of telecommunication services of sales and use taxes. - Amends TCA Title 67."
description: "Taxes - As enacted, revises various provisions of present law relative to credits to dealers, credits to prevent multistate taxations, and credits for the resale of telecommunication services of sales and use taxes. - Amends TCA Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "SB 867"
citation: "Tennessee SB 867 (113)"
classification: ["bill"]
subjects: ["Taxes"]
status: "enacted"
primary_sponsors: ["Reeves"]
version_count: 3
action_count: 26
vote_count: 3
first_action: "2023-01-31"
last_action: "2023-05-24"
source: "openstates"
source_identifier: "ocd-bill/2422dc64-e434-4414-b65e-dfdc8238d392"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0867&GA=113"
source_hash: "71e6c51bf3bff29051028719ee1b057e9e7251e148df53378edab10643be8268"
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 867 (113) — Taxes - As enacted, revises various provisions of present law relative to credits to dealers, credits to prevent multistate taxations, and credits for the resale of telecommunication services of sales and use taxes. - Amends TCA Title 67.

## Version chain

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

1. **Amendment HA0447** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0447.pdf)
2. **Amendment SA0459** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0459.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/SB0867.pdf)

## Votes

- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2023 Passed (1) — **92–0** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0 4/11/2023 Passed (2) — **10–0** (pass) · upper
- FLOOR VOTE: as Amended Third Consideration 4/18/2023 Passed (1) — **29–0** (pass) · upper

## Sponsors

- Reeves — 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 Judiciary Committee `passage`
- **2023-03-01** Refer to Senate Finance, Ways & Means Committee
- **2023-03-01** Recalled from Senate Judiciary Committee
- **2023-03-08** Placed on Senate Finance, Ways, and Means Committee calendar for 3/14/2023
- **2023-03-14** Action deferred in Senate Finance, Ways, and Means Committee to 3/21/2023
- **2023-04-04** Placed on Senate Finance, Ways, and Means Committee calendar for 4/11/2023
- **2023-04-11** Sponsor(s) Added. `sponsorship`
- **2023-04-11** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0
- **2023-04-13** Placed on Senate Regular Calendar for 4/18/2023
- **2023-04-18** Engrossed; ready for transmission to House `receipt`
- **2023-04-18** Passed Senate as amended, Ayes 29, Nays 0 `passage`
- **2023-04-18** Senate adopted Amendment (Amendment 1 - SA0459)
- **2023-04-19** Sponsor(s) Added. `sponsorship`
- **2023-04-20** Rcvd. from S., held on H. desk.
- **2023-04-21** Passed H., Ayes 92, Nays 0, PNV 0 `passage`
- **2023-04-21** Am. withdrawn. (Amendment 1 - HA0447) `amendment-withdrawal`
- **2023-04-21** Subst. for comp. HB. `substitution`
- **2023-04-28** Enrolled and ready for signatures `enrolled`
- **2023-05-03** Signed by Senate Speaker `passage`
- **2023-05-05** Signed by H. Speaker `passage`
- **2023-05-09** Transmitted to Governor for action. `executive-receipt`
- **2023-05-17** Signed by Governor. `executive-signature`
- **2023-05-24** Effective date(s) 07/01/2023
- **2023-05-24** Pub. Ch. 467

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2422dc64-e434-4414-b65e-dfdc8238d392`. Confidence: reported (aggregated from official Tennessee legislature records).