republic-os/legislation/us/states/tn/112/sb-1326.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - Amends TCA Title 67, Chapter 6, Part 5.	Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - Amends TCA Title 67, Chapter 6, Part 5.	us/states/tn	Tennessee General Assembly	112	SB 1326	Tennessee SB 1326 (112)	bill	Sales Taxes	enacted	Hensley Powers	2	45	7	2021-02-04	2021-05-05	openstates	ocd-bill/3897c9dd-53ac-4ba9-9701-73ecaffb5b41	http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1326&GA=112	87952bde64294159a78d0db4d447219a832b39f7b585b430c355c68d24ec0203	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-tn

Tennessee SB 1326 (112) — Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - 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 HA0226 (committee substitute) — source
2. Current Version (committee substitute) — source

Votes

• HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/6/2021 (3) — 0–0 (pass) · lower
• FLOOR VOTE: Motion to Concur House Amendment # 1 4/19/2021 Passed (1) — 32–0 (pass) · upper
• SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 4/6/2021 Passed (3) — 8–0 (pass) · upper
• FLOOR VOTE: Motion to Adopt 4/12/2021 Passed (2) — 32–0 (pass) · upper
• HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/14/2021 4/8/2021 (2) — 0–0 (fail) · lower
• FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/14/2021 Passed (1) — 91–0 (pass) · lower
• HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/17/2021 (4) — 0–0 (pass) · lower

Sponsors

• Hensley — primary (person)
• Powers — primary (person)

Timeline

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

• 2021-02-04 Filed for introduction introduction, reading-1
• 2021-02-08 Intro., P1C. 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 Introduced, Passed on First Consideration introduction
• 2021-02-11 Filed for introduction introduction, reading-1
• 2021-02-22 Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
• 2021-02-23 Refer to Senate Finance, Ways & Means Revenue Subcommittee
• 2021-03-03 Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/10/2021
• 2021-03-10 Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/17/2021
• 2021-03-10 Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/17/2021
• 2021-03-17 Placed on cal. Finance, Ways, and Means Committee for 3/23/2021
• 2021-03-17 Rec. for pass by s/c ref. to Finance, Ways, and Means Committee committee-passage-favorable
• 2021-03-23 Action def. in Finance, Ways, and Means Committee to 3/30/2021
• 2021-03-24 Placed on Senate FW&M Revenue Subcommittee calendar for 3/30/2021
• 2021-03-24 Placed on cal. Finance, Ways, and Means Committee for 3/30/2021
• 2021-03-30 Refer to Senate Finance, Ways & Means Committee w/ recommendation committee-passage-favorable
• 2021-03-30 Action def. in Finance, Ways, and Means Committee to 4/6/2021
• 2021-03-31 Placed on Senate Finance, Ways, and Means Committee calendar for 4/6/2021
• 2021-03-31 Placed on cal. Finance, Ways, and Means Committee for 4/6/2021
• 2021-04-06 Sponsor(s) Added.
• 2021-04-06 Recommended for passage, refer to Senate Calendar Committee
• 2021-04-06 Rec. for pass. if am., ref. to Calendar & Rules Committee committee-passage-favorable
• 2021-04-07 Placed on cal. Calendar & Rules Committee for 4/8/2021
• 2021-04-08 Placed on Senate Consent Calendar 2 for 4/12/2021
• 2021-04-08 H. Placed on Regular Calendar for 4/14/2021
• 2021-04-12 Engrossed; ready for transmission to House
• 2021-04-12 Passed Senate, Ayes 32, Nays 0 passage
• 2021-04-13 Sponsor(s) Added.
• 2021-04-14 Passed H., as am., Ayes 91, Nays 0, PNV 0 passage
• 2021-04-14 H. adopted am. (Amendment 1 - HA0226) amendment-passage
• 2021-04-14 Subst. for comp. HB.
• 2021-04-14 Rcvd. from S., held on H. desk.
• 2021-04-14 Comp. SB subst.
• 2021-04-14 Sponsor(s) Added.
• 2021-04-15 Placed on Senate Message Calendar for 4/19/2021
• 2021-04-19 Concurred, Ayes 32, Nays 0 (Amendment 1 - HA0226) passage
• 2021-04-20 Enrolled and ready for signatures
• 2021-04-21 Signed by H. Speaker
• 2021-04-21 Signed by Senate Speaker
• 2021-04-22 Transmitted to Governor for action.
• 2021-04-30 Signed by Governor. executive-signature
• 2021-05-05 Effective date(s) 07/01/2021
• 2021-05-05 Pub. Ch. 275
• 2021-05-05 Comp. became Pub. Ch. 275

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/3897c9dd-53ac-4ba9-9701-73ecaffb5b41. Confidence: reported (aggregated from official Tennessee legislature records).