---
type: "Bill"
title: "Taxes, Business - As enacted, requires, under the Business Tax Act, the department of revenue to make available to every person that files a return under the Act a certificate indicating whether the person reported the tax due for a location at the wholesaler rate or retailer rate. - Amends TCA Title 67, Chapter 4, Part 7."
description: "Taxes, Business - As enacted, requires, under the Business Tax Act, the department of revenue to make available to every person that files a return under the Act a certificate indicating whether the person reported the tax due for a location at the wholesaler rate or retailer rate. - Amends TCA Title 67, Chapter 4, Part 7."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 1874"
citation: "Tennessee SB 1874 (112)"
classification: ["bill"]
subjects: ["Business", "Taxes"]
status: "enacted"
primary_sponsors: ["Hazlewood", "Watson"]
version_count: 3
action_count: 37
vote_count: 6
first_action: "2022-01-24"
last_action: "2022-03-30"
source: "openstates"
source_identifier: "ocd-bill/cf7f9eb9-f0f0-4e3e-8e71-33e222d04ea8"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1874&GA=112"
source_hash: "69977624ab6f034b072920ba442001faeefae1e05144d70d44891d16a94e1043"
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 1874 (112) — Taxes, Business - As enacted, requires, under the Business Tax Act, the department of revenue to make available to every person that files a return under the Act a certificate indicating whether the person reported the tax due for a location at the wholesaler rate or retailer rate. - Amends TCA Title 67, Chapter 4, Part 7.

## Version chain

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

1. **Amendment HA0571** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA0571.pdf)
2. **Amendment SA0580** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/SA0580.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB1874.pdf)

## Votes

- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0 3/8/2022 Passed (2) — **10–0** (pass) · upper
- FLOOR VOTE: Third Consideration 3/14/2022 Passed (1) — **33–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee 2/23/2022 — **0–0** (fail) · lower
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/10/2022 Passed (1) — **87–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/1/2022 — **0–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/10/2022 3/3/2022 (2) — **0–0** (fail) · lower

## Sponsors

- Hazlewood — primary (person)
- Watson — primary (person)

## Timeline

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

- **2022-01-24** Filed for introduction `introduction, reading-1`
- **2022-01-24** Filed for introduction `introduction, reading-1`
- **2022-01-26** Introduced, Passed on First Consideration `introduction`
- **2022-01-26** Intro., P1C. `introduction`
- **2022-01-27** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2022-01-27** P2C, ref. to Finance, Ways, and Means Committee `referral-committee`
- **2022-01-28** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2022-02-08** Refer to Senate F,W&M Revenue Subcommittee
- **2022-02-16** Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/23/2022
- **2022-02-23** Placed on cal. Finance, Ways, and Means Committee for 3/1/2022
- **2022-02-23** Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee `referral-committee`
- **2022-02-28** Refer to Senate Finance, Ways & Means Committee w/ recommendation, as amended `committee-passage-favorable`
- **2022-02-28** Placed on Senate FW&M Revenue Subcommittee calendar for 3/1/2022
- **2022-03-01** Placed on Senate Finance, Ways, and Means Committee calendar for 3/8/2022
- **2022-03-01** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2022-03-02** Placed on cal. Calendar & Rules Committee for 3/3/2022
- **2022-03-03** H. Placed on Regular Calendar for 3/10/2022
- **2022-03-08** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0
- **2022-03-10** Placed on Senate Regular Calendar for 3/14/2022
- **2022-03-10** Engrossed; ready for transmission to Sen.
- **2022-03-10** Passed H., as am., Ayes 87, Nays 0, PNV 0 `passage`
- **2022-03-10** H. adopted am. (Amendment 1 - HA0571) `amendment-passage`
- **2022-03-10** Sponsor(s) Added.
- **2022-03-14** Companion House Bill substituted
- **2022-03-14** Passed Senate, Ayes 33, Nays 0 `passage`
- **2022-03-14** Amendment withdrawn. (Amendment 1 - SA0580)
- **2022-03-14** Senate substituted House Bill for companion Senate Bill.
- **2022-03-14** Received from House, Passed on First Consideration `introduction`
- **2022-03-15** Sponsor(s) Added.
- **2022-03-16** Signed by Senate Speaker
- **2022-03-16** Signed by H. Speaker
- **2022-03-16** Enrolled; ready for sig. of H. Speaker.
- **2022-03-17** Transmitted to Governor for his action. `executive-receipt`
- **2022-03-28** Signed by Governor. `executive-signature`
- **2022-03-30** Comp. became Pub. Ch. 683
- **2022-03-30** Effective date(s) 01/01/2023
- **2022-03-30** Pub. Ch. 683

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cf7f9eb9-f0f0-4e3e-8e71-33e222d04ea8`. Confidence: reported (aggregated from official Tennessee legislature records).