---
type: "Bill"
title: "Taxes, Sales - As enacted, revises dealer's deduction for accounting for and remitting sales tax for items sold during the period of time beginning July 1, 2022, and ending June 30, 2023. - Amends TCA Title 67, Chapter 6, Part 5."
description: "Taxes, Sales - As enacted, revises dealer's deduction for accounting for and remitting sales tax for items sold during the period of time beginning July 1, 2022, and ending June 30, 2023. - Amends TCA Title 67, Chapter 6, Part 5."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 500"
citation: "Tennessee SB 500 (112)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Hawk", "Lundberg"]
version_count: 3
action_count: 42
vote_count: 6
first_action: "2021-02-04"
last_action: "2022-06-01"
source: "openstates"
source_identifier: "ocd-bill/186407a3-dcfe-4668-b707-df3f6936dbb1"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0500&GA=112"
source_hash: "677ec32b28c93b56239005848fc19fe4fb113563a0d1b3cbf374c825d78eff44"
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 500 (112) — Taxes, Sales - As enacted, revises dealer's deduction for accounting for and remitting sales tax for items sold during the period of time beginning July 1, 2022, and ending June 30, 2023. - 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 HA1026** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA1026.pdf)
2. **Amendment SA0962** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/SA0962.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB0500.pdf)

## Votes

- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/27/2022 Passed (1) — **91–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/27/2022 4/26/2022 (2) — **0–0** (fail) · lower
- FLOOR VOTE: as Amended Third Consideration 4/27/2022 Passed (1) — **30–0** (pass) · upper
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 4/26/2022 Passed — **11–0** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/26/2022 — **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 — **0–0** (fail) · lower

## Sponsors

- Hawk — primary (person)
- Lundberg — primary (person)

## Timeline

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

- **2021-02-04** Filed for introduction `introduction, reading-1`
- **2021-02-08** Filed for introduction `introduction, reading-1`
- **2021-02-08** Intro., P1C. `introduction`
- **2021-02-10** Introduced, Passed on First Consideration `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** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
- **2022-03-08** Placed on Senate FW&M Revenue Subcommittee calendar for 3/15/2022
- **2022-03-09** Sponsor(s) Added.
- **2022-03-15** Refer to Senate Finance, Ways & Means w/ negative recommendation, as amended
- **2022-03-23** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/30/2022
- **2022-03-30** Placed behind the budget
- **2022-03-30** Sponsor(s) Added.
- **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
- **2022-04-25** 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 with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
- **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** Passed H., Ayes 91, Nays 0, PNV 0 `passage`
- **2022-04-27** Am. withdrawn. (Amendment 1 - HA1026) `amendment-withdrawal`
- **2022-04-27** Subst. for comp. HB.
- **2022-04-27** Engrossed; ready for transmission to House
- **2022-04-27** Passed Senate as amended, Ayes 30, Nays 0 `passage`
- **2022-04-27** Senate adopted Amendment (Amendment 1 - SA0962)
- **2022-04-27** Comp. SB subst.
- **2022-04-27** Sponsor(s) Added.
- **2022-04-28** Sponsor(s) Added.
- **2022-05-11** 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) 07/01/2022
- **2022-06-01** Pub. Ch. 1082
- **2022-06-01** Comp. became Pub. Ch. 1082

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/186407a3-dcfe-4668-b707-df3f6936dbb1`. Confidence: reported (aggregated from official Tennessee legislature records).