---
type: "Bill"
title: "Taxes, Exemption and Credits - As enacted, establishes a limitation to the amusement tax exemption under the Retailers' Sales Tax Act relative to certain sports leagues. - Amends TCA Title 67, Chapter 6, Part 3."
description: "Taxes, Exemption and Credits - As enacted, establishes a limitation to the amusement tax exemption under the Retailers' Sales Tax Act relative to certain sports leagues. - Amends TCA Title 67, Chapter 6, Part 3."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "SB 1154"
citation: "Tennessee SB 1154 (113)"
classification: ["bill"]
subjects: ["Exemption and Credits", "Taxes"]
status: "enacted"
primary_sponsors: ["Stevens"]
version_count: 3
action_count: 25
vote_count: 3
first_action: "2023-01-31"
last_action: "2023-05-24"
source: "openstates"
source_identifier: "ocd-bill/8b3973a2-3c32-4616-b050-941875eef200"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1154&GA=113"
source_hash: "c2df80d145ac5e803acabeee0e8036dea7aa7252beb312dd160895dff252c868"
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 1154 (113) — Taxes, Exemption and Credits - As enacted, establishes a limitation to the amusement tax exemption under the Retailers' Sales Tax Act relative to certain sports leagues. - Amends TCA Title 67, Chapter 6, Part 3.

## Version chain

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

1. **Amendment HA0424** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/HA0424.pdf)
2. **Amendment SA0232** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Amend/SA0232.pdf)
3. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/SB1154.pdf)

## Votes

- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/19/2023 Passed (1) — **94–0** (pass) · lower
- FLOOR VOTE: as Amended Third Consideration 4/10/2023 Passed (1) — **31–0** (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 3/21/2023 Passed (2) — **11–0** (pass) · upper

## Sponsors

- Stevens — primary (person)

## Timeline

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

- **2023-01-31** Filed for introduction `filing`
- **2023-02-02** Introduced, Passed on First Consideration `introduction`
- **2023-02-06** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee `passage`
- **2023-02-14** Refer to Senate F,W&M Revenue Subcommittee
- **2023-02-28** Placed on Senate FW&M Revenue Subcommittee calendar for 3/7/2023
- **2023-03-07** Action deferred in Senate FW&M Revenue Subcommittee to 3/14/2023
- **2023-03-08** Placed on Senate FW&M Revenue Subcommittee calendar for 3/14/2023
- **2023-03-14** Placed on Senate Finance, Ways, and Means Committee calendar for 3/21/2023
- **2023-03-14** Refer to Senate Finance, Ways & Means Committee with recommendation, as amended
- **2023-03-21** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
- **2023-04-06** Placed on Senate Regular Calendar for 4/10/2023
- **2023-04-10** Engrossed; ready for transmission to House `receipt`
- **2023-04-10** Passed Senate as amended, Ayes 31, Nays 0, PNV 1 `passage`
- **2023-04-10** Senate adopted Amendment (Amendment 1 - SA0232)
- **2023-04-13** Rcvd. from S., held on H. desk.
- **2023-04-19** Passed H., Ayes 94, Nays 0, PNV 1 `passage`
- **2023-04-19** Am. withdrawn. (Amendment 1 - HA0424) `amendment-withdrawal`
- **2023-04-19** Subst. for comp. HB. `substitution`
- **2023-04-28** Enrolled and ready for signatures `enrolled`
- **2023-05-03** Signed by Senate Speaker `passage`
- **2023-05-05** Signed by H. Speaker `passage`
- **2023-05-09** Transmitted to Governor for action. `executive-receipt`
- **2023-05-17** Signed by Governor. `executive-signature`
- **2023-05-24** Effective date(s) 07/01/2023
- **2023-05-24** Pub. Ch. 480

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8b3973a2-3c32-4616-b050-941875eef200`. Confidence: reported (aggregated from official Tennessee legislature records).