republic-os/legislation/us/states/tn/112/sb-883.md

---
type: "Bill"
title: "Taxes, Sales - As enacted, allows for sales or use taxes collected from a customer by a dealer being refunded to the customer if the customer twice requested a refund from the dealer and the dealer failed or declined to issue the refund and other criteria are met. - Amends TCA Title 67."
description: "Taxes, Sales - As enacted, allows for sales or use taxes collected from a customer by a dealer being refunded to the customer if the customer twice requested a refund from the dealer and the dealer failed or declined to issue the refund and other criteria are met. - Amends TCA Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "112"
identifier: "SB 883"
citation: "Tennessee SB 883 (112)"
classification: ["bill"]
subjects: ["Sales", "Taxes"]
status: "enacted"
primary_sponsors: ["Casada", "Stevens"]
version_count: 2
action_count: 40
vote_count: 7
first_action: "2021-02-10"
last_action: "2021-05-21"
source: "openstates"
source_identifier: "ocd-bill/faeee340-a447-43ba-acc2-3c1dffedbb27"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0883&GA=112"
source_hash: "17e04d8f4d0d77d9c66da477e890e276dd40c3af1f424c2eae0fd4b5688f7e19"
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 883 (112) — Taxes, Sales - As enacted, allows for sales or use taxes collected from a customer by a dealer being refunded to the customer if the customer twice requested a refund from the dealer and the dealer failed or declined to issue the refund and other criteria are met. - Amends TCA Title 67.

## Version chain

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

1. **Amendment HA0374** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Amend/HA0374.pdf)
2. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/112/Bill/SB0883.pdf)

## Votes

- FLOOR VOTE: Motion to Adopt 4/12/2021 Passed (2) — **32–0** (pass) · upper
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/28/2021 4/22/2021 (2) — **0–0** (fail) · lower
- FLOOR VOTE: Motion to Concur House Amendment # 1 5/3/2021 Passed (1) — **29–1** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 3/3/2021 (4) — **0–0** (pass) · lower
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: recommended for passage, referred to Senate Calendar Committee 4/6/2021 Passed — **9–0** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/28/2021 Passed (1) — **95–0** (pass) · lower
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/20/2021 (3) — **0–0** (pass) · lower

## Sponsors

- Casada — 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`
- **2021-02-11** Intro., P1C. `introduction`
- **2021-02-22** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2021-02-22** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2021-02-22** P2C, ref. to Finance, Ways, and Means Committee `referral-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
- **2021-03-03** 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`
- **2021-03-09** Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2021
- **2021-03-09** Taken off notice for cal. in Finance, Ways, and Means Committee
- **2021-03-18** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2021-03-31** Placed on Senate Finance, Ways, and Means Committee calendar for 4/6/2021
- **2021-04-06** Recommended for passage, refer to Senate Calendar Committee
- **2021-04-08** Placed on Senate Consent Calendar 2 for 4/12/2021
- **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** Rcvd. from S., held on H. desk.
- **2021-04-19** Placed on cal. Finance, Ways, and Means Committee for 4/20/2021
- **2021-04-20** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2021-04-21** Placed on cal. Calendar & Rules Committee for 4/22/2021
- **2021-04-22** H. Placed on Regular Calendar for 4/28/2021
- **2021-04-28** Passed H., as am., Ayes 95, Nays 0, PNV 0 `passage`
- **2021-04-28** H. adopted am. (Amendment 1 - HA0374) `amendment-passage`
- **2021-04-28** Subst. for comp. HB.
- **2021-04-28** Comp. SB subst.
- **2021-04-28** Sponsor(s) Added.
- **2021-04-29** Placed on Senate Message Calendar for 5/3/2021
- **2021-05-03** Concurred, Ayes 29, Nays 1 (Amendment 1 - HA0374) `passage`
- **2021-05-05** Signed by Senate Speaker
- **2021-05-05** Enrolled and ready for signatures
- **2021-05-07** Signed by H. Speaker
- **2021-05-11** Transmitted to Governor for action.
- **2021-05-18** Signed by Governor. `executive-signature`
- **2021-05-21** Effective date(s) 10/01/2021
- **2021-05-21** Pub. Ch. 480
- **2021-05-21** Comp. became Pub. Ch. 480

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/faeee340-a447-43ba-acc2-3c1dffedbb27`. Confidence: reported (aggregated from official Tennessee legislature records).