---
type: "Bill"
title: "Taxes, Sales - As enacted, requires marketplace facilitators to remit sales tax. - Amends TCA Title 67, Chapter 6."
description: "Taxes, Sales - As enacted, requires marketplace facilitators to remit sales tax. - Amends TCA Title 67, Chapter 6."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "111"
identifier: "SB 2182"
citation: "Tennessee SB 2182 (111)"
classification: ["bill"]
subjects: ["Taxes", "Sales"]
status: "enacted"
primary_sponsors: ["Johnson", "Lamberth"]
version_count: 3
action_count: 40
vote_count: 5
first_action: "2020-02-03"
last_action: "2020-04-06"
source: "openstates"
source_identifier: "ocd-bill/23c8dbcb-8774-40cb-bb92-df15dc93375d"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2182&GA=111"
source_hash: "8d5dae7b4f3934b7fbabc9a2c8123d3b99f226aae507f2cf78da7d57cb603cb7"
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 2182 (111) — Taxes, Sales - As enacted, requires marketplace facilitators to remit sales tax. - Amends TCA Title 67, Chapter 6.

## Version chain

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

1. **Amendment HA0685** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/HA0685.pdf)
2. **Amendment SA0653** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/SA0653.pdf)
3. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Bill/SB2182.pdf)

## Votes

- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/18/2020 (2) — **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 3/18/2020 (3) — **0–0** (fail) · lower
- FLOOR VOTE: as Amended Third Consideration 3/18/2020 Passed (1) — **30–0** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/19/2020 Passed (1) — **86–1** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 3/17/2020 Passed — **11–0** (pass) · upper

## Sponsors

- Johnson — primary (person)
- Lamberth — primary (person)

## Timeline

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

- **2020-02-03** Filed for introduction `reading-1, introduction`
- **2020-02-03** Filed for introduction `reading-1, introduction`
- **2020-02-05** Intro., P1C. `introduction`
- **2020-02-06** Introduced, Passed on First Consideration `introduction`
- **2020-02-06** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2020-02-10** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2020-02-10** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2020-02-11** Refer to Senate F,W&M Revenue Subcommittee
- **2020-02-18** Placed on Senate FW&M Revenue Subcommittee calendar for 2/25/2020
- **2020-02-25** Placed on Senate Finance, Ways, and Means Committee calendar for 3/3/2020
- **2020-02-25** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2020-03-04** Placed on Senate Finance, Ways, and Means Committee calendar for 3/10/2020
- **2020-03-10** Placed on Senate Finance, Ways, and Means Committee calendar for 3/17/2020
- **2020-03-10** Action deferred in Senate Finance, Ways, and Means Committee to 3/17/2020
- **2020-03-16** Placed on Senate Finance, Ways, and Means Committee calendar for 3/17/2020
- **2020-03-16** Rule #83(8) Suspended, to be heard in S. FW&M Comm. 3/17/20
- **2020-03-17** Placed on Senate Regular Calendar for 3/18/2020
- **2020-03-17** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
- **2020-03-17** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2020
- **2020-03-18** Engrossed; ready for transmission to House
- **2020-03-18** Passed Senate as amended, Ayes 30, Nays 0, PNV 1 `passage`
- **2020-03-18** Senate adopted Amendment (Amendment 1 - SA0653)
- **2020-03-18** H. Placed on Regular Calendar for 3/19/2020
- **2020-03-18** Placed on cal. Calendar & Rules Committee for 3/18/2020
- **2020-03-18** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2020-03-18** Placed on cal. Finance, Ways, and Means Committee for 3/18/2020
- **2020-03-18** Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee `referral-committee`
- **2020-03-19** Signed by H. Speaker
- **2020-03-19** Signed by Senate Speaker
- **2020-03-19** Enrolled and ready for signatures
- **2020-03-19** Passed H., Ayes 86, Nays 1, PNV 4 `passage`
- **2020-03-19** Am. withdrawn. (Amendment 1 - HA0685) `amendment-withdrawal`
- **2020-03-19** Subst. for comp. HB.
- **2020-03-19** Rcvd. from S., held on H. desk.
- **2020-03-19** Comp. SB subst.
- **2020-03-20** Transmitted to Governor for action.
- **2020-04-01** Signed by Governor. `executive-signature`
- **2020-04-06** Pub. Ch. 646
- **2020-04-06** Effective date(s) 10/01/2020
- **2020-04-06** Comp. became Pub. Ch. 646

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/23c8dbcb-8774-40cb-bb92-df15dc93375d`. Confidence: reported (aggregated from official Tennessee legislature records).