republic-os/legislation/us/states/tn/112/sb-874.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, Exemption and Credits - As enacted, exempts from the sales and use tax online access to continuing education courses that meet regulatory requirements for licensed individuals and that are offered by organizations that have received a determination of exemption from the IRS as a charitable organization or business association. - Amends TCA Title 67.	Taxes, Exemption and Credits - As enacted, exempts from the sales and use tax online access to continuing education courses that meet regulatory requirements for licensed individuals and that are offered by organizations that have received a determination of exemption from the IRS as a charitable organization or business association. - Amends TCA Title 67.	us/states/tn	Tennessee General Assembly	112	SB 874	Tennessee SB 874 (112)	bill	Exemption and Credits Taxes	enacted	Garrett Stevens	3	37	6	2021-02-10	2021-04-21	openstates	ocd-bill/df20d79a-6baa-4716-a9bb-432fcdd666e8	http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0874&GA=112	ed80b73a2a9af011b8198a769aab4e91848eb7fa0762e154a497faccb063ab44	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-tn

Tennessee SB 874 (112) — Taxes, Exemption and Credits - As enacted, exempts from the sales and use tax online access to continuing education courses that meet regulatory requirements for licensed individuals and that are offered by organizations that have received a determination of exemption from the IRS as a charitable organization or business association. - Amends TCA Title 67.

Version chain

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

1. Amendment HA0100 (committee substitute) — source
2. Amendment SA0079 (committee substitute) — source
3. Current Version (committee substitute) — source

Votes

• SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 2 PNV 1 3/16/2021 Passed — 8–2 (pass) · upper
• FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 3/29/2021 Passed (1) — 93–0 (pass) · lower
• FLOOR VOTE: as Amended Third Consideration 3/18/2021 Passed (1) — 32–1 (pass) · upper
• HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/29/2021 3/25/2021 (2) — 0–0 (fail) · lower
• HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 3/23/2021 (3) — 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 3/17/2021 — 0–0 (fail) · lower

Sponsors

• Garrett — primary (person)
• Stevens — primary (person)

Timeline

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

• 2021-02-10 Filed for introduction introduction, reading-1
• 2021-02-10 Filed for introduction introduction, reading-1
• 2021-02-11 Introduced, Passed on First Consideration introduction
• 2021-02-22 Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
• 2021-02-22 Intro., P1C. introduction
• 2021-02-23 Refer to Senate Finance, Ways & Means Revenue Subcommittee
• 2021-02-24 P2C, caption bill, held on desk - pending amdt.
• 2021-03-01 Assigned to s/c Finance, Ways, and Means Subcommittee referral-committee
• 2021-03-01 Ref. to Finance, Ways, and Means Committee referral-committee
• 2021-03-02 Placed on Senate FW&M Revenue Subcommittee calendar for 3/9/2021
• 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, as amended committee-passage-favorable
• 2021-03-10 Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/17/2021
• 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 8, Nays 2 PNV 1
• 2021-03-17 Placed on cal. Finance, Ways, and Means Committee for 3/23/2021
• 2021-03-17 Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee referral-committee
• 2021-03-18 Engrossed; ready for transmission to House
• 2021-03-18 Passed Senate as amended, Ayes 32, Nays 1 passage
• 2021-03-18 Senate adopted Amendment (Amendment 1 - SA0079)
• 2021-03-22 Rcvd. from S., held on H. desk.
• 2021-03-23 Rec. for pass. if am., ref. to Calendar & Rules Committee committee-passage-favorable
• 2021-03-24 Placed on cal. Calendar & Rules Committee for 3/25/2021
• 2021-03-25 H. Placed on Regular Calendar for 3/29/2021
• 2021-03-29 Passed H., Ayes 93, Nays 0, PNV 0 passage
• 2021-03-29 Am. withdrawn. (Amendment 1 - HA0100) amendment-withdrawal
• 2021-03-29 Subst. for comp. HB.
• 2021-03-29 Comp. SB subst.
• 2021-03-29 Sponsor(s) Added.
• 2021-03-31 Enrolled and ready for signatures
• 2021-04-01 Signed by Senate Speaker
• 2021-04-05 Signed by H. Speaker
• 2021-04-06 Transmitted to Governor for action.
• 2021-04-13 Signed by Governor. executive-signature
• 2021-04-21 Effective date(s) 07/01/2021
• 2021-04-21 Pub. Ch. 139
• 2021-04-21 Comp. became Pub. Ch. 139

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/df20d79a-6baa-4716-a9bb-432fcdd666e8. Confidence: reported (aggregated from official Tennessee legislature records).