---
type: "Bill"
title: "Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6."
description: "Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "114"
identifier: "HB 2510"
citation: "Tennessee HB 2510 (114)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Sexton"]
version_count: 1
action_count: 28
vote_count: 5
first_action: "2026-02-03"
last_action: "2026-05-27"
source: "openstates"
source_identifier: "ocd-bill/43db82a1-e5d1-42db-afdc-d8efa601a159"
source_url: "https://wapp.capitol.tn.gov/apps/BillInfo/Default?BillNumber=HB2510&ga=114"
source_hash: "9cdbaf756fc48861c640e02efa9f5043d49300043f1908bc0bd4fff19ed3746b"
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 HB 2510 (114) — Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6.

## Version chain

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

1. **Current Version** (committee substitute) — [source](https://capitol.tn.gov/Bills/114/Bill/HB2510.pdf)

## Votes

- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 4/14/2026 Passed (3) — **25–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/11/2026 Passed (4) — **9–0** (pass) · lower
- FLOOR VOTE: Motion to Adopt 4/22/2026 Passed (1) — **32–0** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2026 Passed (1) — **81–0** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/16/2026 4/14/2026 (2) — **0–0** (fail) · lower

## Sponsors

- Sexton — primary (person)

## Timeline

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

- **2026-02-03** Filed for introduction `filing`
- **2026-02-04** Intro., P1C. `introduction`
- **2026-02-05** P2C, caption bill, held on desk - pending amdt.
- **2026-02-18** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2026-02-18** Ref. to Finance, Ways, and Means Committee `referral-committee`
- **2026-02-25** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026
- **2026-03-02** Sponsor(s) Added. `sponsorship`
- **2026-03-04** Placed behind the budget
- **2026-03-09** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026
- **2026-03-11** Placed on cal. Finance, Ways, and Means Committee for 3/17/2026
- **2026-03-11** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2026-03-17** Reset on Final cal. of Finance, Ways, and Means Committee
- **2026-04-08** Placed on cal. Finance, Ways, and Means Committee for 4/14/2026
- **2026-04-14** H. Placed on Regular Calendar for 4/16/2026
- **2026-04-14** Placed on cal. Calendar & Rules Committee for 4/14/2026
- **2026-04-14** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2026-04-21** Engrossed; ready for transmission to Sen. `receipt`
- **2026-04-21** Passed H., Ayes 81, Nays 0, PNV 0 `passage`
- **2026-04-22** Passed Senate, Ayes 32, Nays 0 `passage`
- **2026-04-22** Senate substituted House Bill for companion Senate Bill. `substitution`
- **2026-04-22** Received from House, Passed on First Consideration `introduction`
- **2026-04-28** Enrolled; ready for sig. of H. Speaker. `enrolled`
- **2026-04-30** Signed by H. Speaker `passage`
- **2026-05-05** Signed by Senate Speaker `passage`
- **2026-05-11** Transmitted to Governor for his action. `executive-receipt`
- **2026-05-21** Signed by Governor. `executive-signature`
- **2026-05-27** Effective date(s) 05/21/2026
- **2026-05-27** Pub. Ch. 1038

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/43db82a1-e5d1-42db-afdc-d8efa601a159`. Confidence: reported (aggregated from official Tennessee legislature records).