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---
type: "Bill"
title: "Taxes, Sales - As enacted, excludes from the definition of \"tangible personal property\" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67."
description: "Taxes, Sales - As enacted, excludes from the definition of \"tangible personal property\" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "HB 131"
citation: "Tennessee HB 131 (112)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Hazlewood", "Watson"]
version_count: 2
action_count: 41
vote_count: 7
first_action: "2021-01-12"
last_action: "2021-04-12"
source: "openstates"
source_identifier: "ocd-bill/01b8992e-bd65-4a46-9296-6cb741af5eef"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=HB0131&GA=112"
source_hash: "55ecfd78b97cc3036d314814dea153ba49796dd862f2fc04083017a2da74c252"
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 131 (112) — Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Amendment SA0080** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/SA0080.pdf)
2. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/HB0131.pdf)
## Votes
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/3/2021 (5) — **00** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass; ref to Calendar & Rules Committee 3/9/2021 (4) — **00** (pass) · lower
- FLOOR VOTE: as Amended Third Consideration 3/18/2021 Passed (1) — **320** (pass) · upper
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Consent Calendar for 3/15/2021 3/11/2021 (3) — **00** (fail) · lower
- FLOOR VOTE: MESSAGE CALENDAR CONCUR IN SENATE AMENDMENT # 1 3/25/2021 Passed (1) — **880** (pass) · lower
- FLOOR VOTE: CONSENT CALENDAR PASSAGE ON THIRD CONSIDERATION 3/15/2021 Passed (2) — **880** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0 3/16/2021 Passed (2) — **110** (pass) · upper
## Sponsors
- Hazlewood — primary (person)
- Watson — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-12** Filed for introduction `introduction, reading-1`
- **2021-01-13** Intro., P1C. `introduction`
- **2021-01-14** P2C, caption bill, held on desk - pending amdt.
- **2021-01-19** Filed for introduction `introduction, reading-1`
- **2021-02-08** Introduced, Passed on First Consideration `introduction`
- **2021-02-10** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-02-10** Ref. to Finance, Ways, and Means Committee `referral-committee`
- **2021-02-10** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-23** Refer to Senate Finance, Ways & Means Revenue Subcommittee
- **2021-02-24** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/3/2021
- **2021-03-01** Placed on Senate FW&M Revenue Subcommittee calendar for 3/2/2021
- **2021-03-02** Placed on Senate FW&M Revenue Subcommittee calendar for 3/9/2021
- **2021-03-03** Placed on cal. Finance, Ways, and Means Committee for 3/9/2021
- **2021-03-03** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2021-03-03** Sponsor(s) Added.
- **2021-03-04** Sponsor(s) Added.
- **2021-03-09** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2021-03-09** Placed on Senate Finance, Ways, and Means Committee calendar for 3/16/2021
- **2021-03-09** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2021-03-10** Placed on cal. Calendar & Rules Committee for 3/11/2021
- **2021-03-11** H. Placed on Consent Calendar for 3/15/2021
- **2021-03-15** Passed H., Ayes 88, Nays 0, PNV 1 `passage`
- **2021-03-16** Engrossed; ready for transmission to Sen.
- **2021-03-16** Placed on Senate Regular Calendar for 3/18/2021
- **2021-03-16** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0
- **2021-03-18** Passed Senate as amended, Ayes 32, Nays 0 `passage`
- **2021-03-18** Senate adopted Amendment (Amendment 1 - SA0080)
- **2021-03-18** Senate substituted House Bill for companion Senate Bill.
- **2021-03-18** Received from House, Passed on First Consideration `introduction`
- **2021-03-18** Sponsor(s) Added.
- **2021-03-18** Companion House Bill substituted
- **2021-03-22** H. Placed on Message Calendar for 3/25/21
- **2021-03-25** H. concurred in S. am. no. SA1 Ayes 88, Nays 0 PNV 0 HB0131
- **2021-03-26** Enrolled; ready for sig. of H. Speaker.
- **2021-03-30** Signed by H. Speaker
- **2021-03-31** Transmitted to Governor for his action. `executive-receipt`
- **2021-03-31** Signed by Senate Speaker
- **2021-04-07** Signed by Governor. `executive-signature`
- **2021-04-12** Effective date(s) 07/01/2021
- **2021-04-12** Pub. Ch. 86
- **2021-04-12** Comp. became Pub. Ch. 86
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/01b8992e-bd65-4a46-9296-6cb741af5eef`. Confidence: reported (aggregated from official Tennessee legislature records).