---
type: "Bill"
title: "Taxes, Sales - As enacted, exempts certain sales of gold, silver, platinum, and palladium coins and bullion from the sales and use tax. - Amends TCA Title 67, Chapter 6."
description: "Taxes, Sales - As enacted, exempts certain sales of gold, silver, platinum, and palladium coins and bullion from the sales and use tax. - Amends TCA Title 67, Chapter 6."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 1857"
citation: "Tennessee SB 1857 (112)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Hulsey", "Niceley"]
version_count: 2
action_count: 48
vote_count: 7
first_action: "2022-01-20"
last_action: "2022-06-01"
source: "openstates"
source_identifier: "ocd-bill/9a8c59b9-4275-41de-8c8e-068a41ac4f23"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1857&GA=112"
source_hash: "acf24d6a59eec2edcd7ab7d955f9d154eac4f33841b753d779388a9acf11d620"
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 1857 (112) — Taxes, Sales - As enacted, exempts certain sales of gold, silver, platinum, and palladium coins and bullion from the sales and use 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 HA1018** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA1018.pdf)
2. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB1857.pdf)

## Votes

- FLOOR VOTE: Concur in House Amend# 1 4/28/2022 Passed — **28–2** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/27/2022 Passed (1) — **91–0** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 4/26/2022 Passed (2) — **8–2** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/26/2022 (3) — **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 4/26/2022 (4) — **0–0** (fail) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/27/2022 4/26/2022 (2) — **0–0** (fail) · lower
- FLOOR VOTE: Third Consideration 4/27/2022 Passed (1) — **25–5** (pass) · upper

## Sponsors

- Hulsey — primary (person)
- Niceley — primary (person)

## Timeline

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

- **2022-01-20** Filed for introduction `introduction, reading-1`
- **2022-01-20** Filed for introduction `introduction, reading-1`
- **2022-01-24** Introduced, Passed on First Consideration `introduction`
- **2022-01-24** Intro., P1C. `introduction`
- **2022-01-26** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2022-01-26** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2022-01-26** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2022-02-02** Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/9/2022
- **2022-02-08** Refer to Senate F,W&M Revenue Subcommittee
- **2022-02-08** Sponsor(s) Added.
- **2022-02-09** Placed behind the budget
- **2022-02-10** Sponsor(s) Added.
- **2022-02-28** Placed on Senate FW&M Revenue Subcommittee calendar for 3/1/2022
- **2022-03-01** Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
- **2022-04-14** Placed on Senate Finance, Ways, and Means Committee calendar for 4/19/2022
- **2022-04-19** Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2022
- **2022-04-19** Action deferred in Senate Finance, Ways, and Means Committee to 4/20/2022
- **2022-04-20** Action deferred in Senate Finance, Ways, and Means Committee to 4/26/2022
- **2022-04-20** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/26/2022
- **2022-04-21** Placed on Senate Finance, Ways, and Means Committee calendar for 4/26/2022
- **2022-04-21** Sponsor(s) Added.
- **2022-04-25** Sponsor(s) Added.
- **2022-04-26** Placed on Senate Regular Calendar 2 for 4/27/2022
- **2022-04-26** Recommended for passage, refer to Senate Calendar Committee
- **2022-04-26** H. Placed on Regular Calendar for 4/27/2022
- **2022-04-26** Placed on cal. Calendar & Rules Committee for 4/26/2022
- **2022-04-26** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2022-04-26** Placed on cal. Finance, Ways, and Means Committee for 4/26/2022
- **2022-04-26** Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee `referral-committee`
- **2022-04-27** Placed on Senate Message Calendar for 4/28/2022
- **2022-04-27** Passed H., as am., Ayes 91, Nays 0, PNV 1 `passage`
- **2022-04-27** H. adopted am. (Amendment 1 - HA1018) `amendment-passage`
- **2022-04-27** Subst. for comp. HB.
- **2022-04-27** Engrossed; ready for transmission to House
- **2022-04-27** Passed Senate, Ayes 25, Nays 5, PNV 1 `passage`
- **2022-04-27** Sponsor(s) Added.
- **2022-04-27** Comp. SB subst.
- **2022-04-27** Sponsor(s) Added.
- **2022-04-28** Concurred, Ayes 28, Nays 2 (Amendment 1 - HA1018) `passage`
- **2022-04-28** Sponsor(s) Added.
- **2022-05-04** Enrolled and ready for signatures
- **2022-05-12** Signed by Senate Speaker
- **2022-05-17** Signed by H. Speaker
- **2022-05-18** Transmitted to Governor for action.
- **2022-05-27** Signed by Governor. `executive-signature`
- **2022-06-01** Effective date(s) 05/27/2022
- **2022-06-01** Pub. Ch. 1092
- **2022-06-01** Comp. became Pub. Ch. 1092

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9a8c59b9-4275-41de-8c8e-068a41ac4f23`. Confidence: reported (aggregated from official Tennessee legislature records).