---
type: "Bill"
title: "Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - Amends TCA Title 67, Chapter 6, Part 5."
description: "Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - Amends TCA Title 67, Chapter 6, Part 5."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 1326"
citation: "Tennessee SB 1326 (112)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Hensley", "Powers"]
version_count: 2
action_count: 45
vote_count: 7
first_action: "2021-02-04"
last_action: "2021-05-05"
source: "openstates"
source_identifier: "ocd-bill/3897c9dd-53ac-4ba9-9701-73ecaffb5b41"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1326&GA=112"
source_hash: "87952bde64294159a78d0db4d447219a832b39f7b585b430c355c68d24ec0203"
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 1326 (112) — Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - 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 HA0226** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA0226.pdf)
2. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB1326.pdf)

## Votes

- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/6/2021 (3) — **0–0** (pass) · lower
- FLOOR VOTE: Motion to Concur House Amendment # 1 4/19/2021 Passed (1) — **32–0** (pass) · upper
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 4/6/2021 Passed (3) — **8–0** (pass) · upper
- FLOOR VOTE: Motion to Adopt 4/12/2021 Passed (2) — **32–0** (pass) · upper
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/14/2021 4/8/2021 (2) — **0–0** (fail) · lower
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/14/2021 Passed (1) — **91–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/17/2021 (4) — **0–0** (pass) · lower

## Sponsors

- Hensley — primary (person)
- Powers — primary (person)

## Timeline

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

- **2021-02-04** Filed for introduction `introduction, reading-1`
- **2021-02-08** Intro., P1C. `introduction`
- **2021-02-10** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-02-10** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2021-02-11** Introduced, Passed on First Consideration `introduction`
- **2021-02-11** Filed for introduction `introduction, reading-1`
- **2021-02-22** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
- **2021-03-03** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/10/2021
- **2021-03-10** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/17/2021
- **2021-03-10** Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/17/2021
- **2021-03-17** Placed on cal. Finance, Ways, and Means Committee for 3/23/2021
- **2021-03-17** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-03-23** Action def. in Finance, Ways, and Means Committee to 3/30/2021
- **2021-03-24** Placed on Senate FW&M Revenue Subcommittee calendar for 3/30/2021
- **2021-03-24** Placed on cal. Finance, Ways, and Means Committee for 3/30/2021
- **2021-03-30** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2021-03-30** Action def. in Finance, Ways, and Means Committee to 4/6/2021
- **2021-03-31** Placed on Senate Finance, Ways, and Means Committee calendar for 4/6/2021
- **2021-03-31** Placed on cal. Finance, Ways, and Means Committee for 4/6/2021
- **2021-04-06** Sponsor(s) Added.
- **2021-04-06** Recommended for passage, refer to Senate Calendar Committee
- **2021-04-06** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2021-04-07** Placed on cal. Calendar & Rules Committee for 4/8/2021
- **2021-04-08** Placed on Senate Consent Calendar 2 for 4/12/2021
- **2021-04-08** H. Placed on Regular Calendar for 4/14/2021
- **2021-04-12** Engrossed; ready for transmission to House
- **2021-04-12** Passed Senate, Ayes 32, Nays 0 `passage`
- **2021-04-13** Sponsor(s) Added.
- **2021-04-14** Passed H., as am., Ayes 91, Nays 0, PNV 0 `passage`
- **2021-04-14** H. adopted am. (Amendment 1 - HA0226) `amendment-passage`
- **2021-04-14** Subst. for comp. HB.
- **2021-04-14** Rcvd. from S., held on H. desk.
- **2021-04-14** Comp. SB subst.
- **2021-04-14** Sponsor(s) Added.
- **2021-04-15** Placed on Senate Message Calendar for 4/19/2021
- **2021-04-19** Concurred, Ayes 32, Nays 0 (Amendment 1 - HA0226) `passage`
- **2021-04-20** Enrolled and ready for signatures
- **2021-04-21** Signed by H. Speaker
- **2021-04-21** Signed by Senate Speaker
- **2021-04-22** Transmitted to Governor for action.
- **2021-04-30** Signed by Governor. `executive-signature`
- **2021-05-05** Effective date(s) 07/01/2021
- **2021-05-05** Pub. Ch. 275
- **2021-05-05** Comp. became Pub. Ch. 275

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3897c9dd-53ac-4ba9-9701-73ecaffb5b41`. Confidence: reported (aggregated from official Tennessee legislature records).