5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
135 lines
9.4 KiB
Markdown
135 lines
9.4 KiB
Markdown
---
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type: "Bill"
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title: "Taxes - As enacted, specifies, for purposes of sales and use taxes, that \"tangible personal property\" does not include fiber-optic cable after it has become attached to a utility pole, building, or other structure or installed underground; deems such fiber-optic cable to be realty upon installation; deletes the excise tax credit for qualified broadband internet access equipment. - Amends TCA Title 4; Title 65 and Title 67."
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description: "Taxes - As enacted, specifies, for purposes of sales and use taxes, that \"tangible personal property\" does not include fiber-optic cable after it has become attached to a utility pole, building, or other structure or installed underground; deems such fiber-optic cable to be realty upon installation; deletes the excise tax credit for qualified broadband internet access equipment. - Amends TCA Title 4; Title 65 and Title 67."
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jurisdiction: "us/states/tn"
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legislature: "Tennessee General Assembly"
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session: "111"
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identifier: "SB 1458"
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citation: "Tennessee SB 1458 (111)"
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classification: ["bill"]
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subjects: ["Taxes"]
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status: "enacted"
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primary_sponsors: ["Bailey", "Tillis"]
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version_count: 4
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action_count: 67
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vote_count: 10
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first_action: "2019-02-04"
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last_action: "2019-05-29"
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source: "openstates"
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source_identifier: "ocd-bill/ebe3c330-75f8-4787-8fec-db0609436232"
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source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB1458&GA=111"
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source_hash: "d45db4018c9f37b1e34569d1fc38e2bb812a8c1f759718ea55b5f4acd649778b"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-tn"]
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---
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# Tennessee SB 1458 (111) — Taxes - As enacted, specifies, for purposes of sales and use taxes, that "tangible personal property" does not include fiber-optic cable after it has become attached to a utility pole, building, or other structure or installed underground; deems such fiber-optic cable to be realty upon installation; deletes the excise tax credit for qualified broadband internet access equipment. - Amends TCA Title 4; Title 65 and Title 67.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Amendment HA0153** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/HA0153.pdf)
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2. **Amendment HA0509** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/HA0509.pdf)
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3. **Amendment SA0442** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/SA0442.pdf)
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4. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Bill/SB1458.pdf)
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## Votes
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- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0 4/30/2019 Passed (2) — **10–0** (pass) · upper
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- HOUSE CALENDAR & RULES COMMITTEE: Re-ref. Finance, Ways, and Means Committee 4/29/2019 — **0–0** (fail) · lower
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- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/30/2019 (3) — **0–0** (pass) · lower
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- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 4/24/2019 (5) — **0–0** (pass) · lower
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- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/30/2019 4/30/2019 (2) — **0–0** (fail) · lower
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- HOUSE COMMERCE COMMITTEE: Rec. for pass. if am., ref. to Finance, Ways, and Means Committee 3/26/2019 — **0–0** (pass) · lower
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- FLOOR VOTE: Third Consideration 5/1/2019 Passed (1) — **33–0** (pass) · upper
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- HOUSE UTILITIES SUBCOMMITTEE: Rec for pass if am by s/c ref. to Commerce Committee 3/6/2019 — **0–0** (fail) · lower
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- FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 5/1/2019 Passed (1) — **85–10** (pass) · lower
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- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee 4/30/2019 (4) — **0–0** (fail) · lower
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## Sponsors
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- Bailey — primary (person)
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- Tillis — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-02-04** Filed for introduction `reading-1, introduction`
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- **2019-02-06** Intro., P1C. `introduction`
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- **2019-02-07** Introduced, Passed on First Consideration `introduction`
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- **2019-02-07** Filed for introduction `reading-1, introduction`
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- **2019-02-07** P2C, caption bill, held on desk - pending amdt.
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- **2019-02-11** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
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- **2019-02-19** Refer to Senate F,W&M Revenue Subcommittee
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- **2019-02-27** Placed on s/c cal Utilities Subcommittee for 3/6/2019
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- **2019-02-27** Assigned to s/c Utilities Subcommittee `referral-committee`
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- **2019-02-27** Ref. to Commerce Committee `referral-committee`
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- **2019-03-06** Placed on cal. Commerce Committee for 3/12/2019
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- **2019-03-06** Rec for pass if am by s/c ref. to Commerce Committee `referral-committee`
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- **2019-03-12** Placed on Senate FW&M Revenue Subcommittee calendar for 3/19/2019
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- **2019-03-12** Action def. in Commerce Committee to 3/26/2019
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- **2019-03-19** Placed on Senate FW&M Revenue Subcommittee calendar for 3/26/2019
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- **2019-03-19** Action deferred in Senate FW&M Revenue Subcommittee to 3/26/2019
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- **2019-03-20** Placed on cal. Commerce Committee for 3/26/2019
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- **2019-03-26** Placed on Senate FW&M Revenue Subcommittee calendar for 4/2/2019
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- **2019-03-26** Action deferred in Senate FW&M Revenue Subcommittee to 4/2/2019
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- **2019-03-26** Rec. for pass. if am., ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
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- **2019-03-28** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/3/2019
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- **2019-03-28** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
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- **2019-04-02** Refer to Senate Finance, Ways & Means Committee with negative recommendation
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- **2019-04-03** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/10/2019
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- **2019-04-03** Action Def. in s/c Finance, Ways, and Means Subcommittee to 4/10/2019
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- **2019-04-10** Placed behind the budget
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- **2019-04-17** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/25/2019
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- **2019-04-18** Placed on Senate Finance, Ways, and Means Committee calendar for 4/23/2019
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- **2019-04-23** Placed on Senate Finance, Ways, and Means Committee calendar for 4/24/2019
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- **2019-04-23** Action deferred in Senate Finance, Ways, and Means Committee to 4/24/2019
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- **2019-04-24** Action deferred in Senate Finance, Ways, and Means Committee to 4/25/2019
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- **2019-04-24** Placed on cal. Calendar & Rules Committee for 4/29/2019
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- **2019-04-24** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
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- **2019-04-24** Placed on cal. Finance, Ways, and Means Committee for 4/24/2019
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- **2019-04-24** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
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- **2019-04-25** Action deferred in Senate Finance, Ways, and Means Committee to 4/29/2019
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- **2019-04-25** Placed on Senate Finance, Ways, and Means Committee calendar for 4/25/2019
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- **2019-04-29** Placed on Senate Finance, Ways, and Means Committee calendar for 4/30/2019
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- **2019-04-29** Action deferred in Senate Finance, Ways, and Means Committee to 4/30/2019
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- **2019-04-29** Placed on Senate Finance, Ways, and Means Committee calendar for 4/29/2019
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- **2019-04-29** Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/30/2019
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- **2019-04-29** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
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- **2019-04-29** Re-ref. Finance, Ways, and Means Committee
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- **2019-04-30** Placed on Senate Regular Calendar for 5/1/2019
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- **2019-04-30** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0
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- **2019-04-30** H. Placed on Regular Calendar #2 for 4/30/2019
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- **2019-04-30** Placed on cal. Calendar & Rules Committee for 4/30/2019
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- **2019-04-30** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
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- **2019-04-30** Placed on cal. Finance, Ways, and Means Committee for 4/30/2019
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- **2019-04-30** Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee `referral-committee`
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- **2019-05-01** Companion House Bill substituted
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- **2019-05-01** Passed Senate, Ayes 32, Nays 0 `passage`
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- **2019-05-01** Amendment withdrawn. (Amendment 1 - SA0442)
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- **2019-05-01** Senate substituted House Bill for companion Senate Bill.
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- **2019-05-01** Received from House, Passed on First Consideration `introduction`
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- **2019-05-01** Engrossed; ready for transmission to Sen.
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- **2019-05-01** Passed H., as am., Ayes 85, Nays 10, PNV 2 `passage`
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- **2019-05-01** H. adopted am. (Amendment 2 - HA0509) `amendment-passage`
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- **2019-05-01** Am. withdrawn. (Amendment 1 - HA0153) `amendment-withdrawal`
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- **2019-05-08** Enrolled; ready for sig. of H. Speaker.
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- **2019-05-10** Signed by H. Speaker
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- **2019-05-14** Signed by Senate Speaker
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- **2019-05-16** Transmitted to Governor for his action. `executive-receipt`
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- **2019-05-24** Signed by Governor. `executive-signature`
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- **2019-05-29** Comp. became Pub. Ch. 501
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- **2019-05-29** Pub. Ch. 501
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- **2019-05-29** Effective date(s) 07/01/2019
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ebe3c330-75f8-4787-8fec-db0609436232`. Confidence: reported (aggregated from official Tennessee legislature records).
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