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---
type: "Bill"
title: "Taxes, Sales - As enacted, revises provisions governing allocation of sales and use tax revenue to certain commercial development districts in economically distressed counties; adds a county bordering three such distressed counties for purposes of the allocation. - Amends TCA Title 67, Chapter 6."
description: "Taxes, Sales - As enacted, revises provisions governing allocation of sales and use tax revenue to certain commercial development districts in economically distressed counties; adds a county bordering three such distressed counties for purposes of the allocation. - Amends TCA Title 67, Chapter 6."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "111"
identifier: "SB 2878"
citation: "Tennessee SB 2878 (111)"
classification: ["bill"]
subjects: ["Taxes", "Sales"]
status: "enacted"
primary_sponsors: ["Bailey", "Sexton C"]
version_count: 4
action_count: 56
vote_count: 6
first_action: "2020-02-05"
last_action: "2020-07-22"
source: "openstates"
source_identifier: "ocd-bill/5770d027-025c-4974-92fe-b850e1c2949c"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2878&GA=111"
source_hash: "5135b5be4e307e51d7d4613260a8ac2bc6bcad7afa4d67a7c1fb318cf70821c3"
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 2878 (111) — Taxes, Sales - As enacted, revises provisions governing allocation of sales and use tax revenue to certain commercial development districts in economically distressed counties; adds a county bordering three such distressed counties for purposes of the allocation. - Amends TCA Title 67, Chapter 6.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Amendment HA1012** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/HA1012.pdf)
2. **Amendment SA0731** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/SA0731.pdf)
3. **Amendment SA0732** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Amend/SA0732.pdf)
4. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/111/Bill/SB2878.pdf)
## Votes
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 2 PNV 2 6/18/2020 Passed — **72** (pass) · upper
- FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 6/18/2020 Passed (1) — **862** (pass) · lower
- FLOOR VOTE: as Amended Third Consideration 6/18/2020 Passed — **281** (pass) · upper
- HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 6/16/2020 (3) — **00** (pass) · lower
- HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 6/18/2020 6/17/2020 (2) — **00** (fail) · lower
- HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec. for pass by s/c ref. to Finance, Ways, and Means Committee 6/16/2020 (4) — **00** (pass) · lower
## Sponsors
- Bailey — primary (person)
- Sexton C — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2020-02-05** Intro. `introduction`
- **2020-02-05** Filed for introduction `reading-1, introduction`
- **2020-02-06** Introduced, Passed on First Consideration `introduction`
- **2020-02-06** Filed for introduction `reading-1, introduction`
- **2020-02-06** P1C.
- **2020-02-10** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
- **2020-02-10** P2C, caption bill, held on desk - pending amdt.
- **2020-02-11** Refer to Senate F,W&M Revenue Subcommittee
- **2020-02-18** Placed on Senate FW&M Revenue Subcommittee calendar for 2/25/2020
- **2020-02-25** Placed on Senate Finance, Ways, and Means Committee calendar for 3/3/2020
- **2020-02-25** Refer to Senate Finance, Ways & Means Committee w/ recommendation, as amended `committee-passage-favorable`
- **2020-02-26** Assigned to s/c Finance, Ways, and Means Subcommittee `referral-committee`
- **2020-02-26** Ref. to Finance, Ways, and Means Committee `referral-committee`
- **2020-03-04** Placed on Senate Finance, Ways, and Means Committee calendar for 3/10/2020
- **2020-03-04** Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2020
- **2020-03-10** Placed on Senate Finance, Ways, and Means Committee calendar for 3/17/2020
- **2020-03-10** Action deferred in Senate Finance, Ways, and Means Committee to 3/17/2020
- **2020-03-11** Placed behind the budget
- **2020-03-17** Action deferred in Senate Finance, Ways & Means Committee
- **2020-05-27** Placed on Senate Finance, Ways, and Means Committee calendar for 6/2/2020
- **2020-06-02** Action deferred in Senate Finance, Ways, and Means Committee to 6/3/2020
- **2020-06-03** Placed on Senate Finance, Ways, and Means Committee calendar for 6/4/2020
- **2020-06-04** Placed on Senate Finance, Ways, and Means Committee calendar for 6/8/2020
- **2020-06-04** Rule #83(8) Suspended, to be heard in S. FW&M Comm. 6-8-20
- **2020-06-04** Action deferred in Senate Finance, Ways & Means Committee to 6/8/2020
- **2020-06-08** Placed on Senate Finance, Ways, and Means Committee calendar for 6/9/2020
- **2020-06-08** Action deferred in Senate Finance, Ways, and Means Committee to 6/9/2020
- **2020-06-09** Action deferred in Senate Finance, Ways, and Means Committee to 6/10/2020
- **2020-06-10** Action deferred in Senate Finance, Ways, and Means Committee to 6/11/2020
- **2020-06-10** Placed on Senate Finance, Ways, and Means Committee calendar for 6/10/2020
- **2020-06-10** Placed on s/c cal Finance, Ways, and Means Subcommittee for 6/15/2020
- **2020-06-16** Placed on cal. Calendar & Rules Committee for 6/16/2020
- **2020-06-16** Rec. for pass. if am., ref. to Calendar & Rules Committee `committee-passage-favorable`
- **2020-06-16** Placed on cal. Finance, Ways, and Means Committee for 6/16/2020
- **2020-06-16** Rec. for pass by s/c ref. to Finance, Ways, and Means Committee `committee-passage-favorable`
- **2020-06-17** H. Placed on Regular Calendar for 6/18/2020
- **2020-06-18** Passed H., Ayes 86, Nays 2, PNV 0 `passage`
- **2020-06-18** Am. withdrawn. (Amendment 1 - HA1012) `amendment-withdrawal`
- **2020-06-18** Subst. for comp. HB.
- **2020-06-18** Engrossed; ready for transmission to House
- **2020-06-18** Passed Senate as amended, Ayes 28, Nays 1, PNV 1 `passage`
- **2020-06-18** Senate adopted Amendment (Amendment 2 - SA0732)
- **2020-06-18** Senate adopted Amendment (Amendment 1 - SA0731)
- **2020-06-18** Placed on Senate Regular Calendar 2 for 6/18/2020
- **2020-06-18** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 7, Nays 2 PNV 2
- **2020-06-18** Placed on Senate Finance, Ways, and Means Committee calendar for 6/18/2020
- **2020-06-18** Rule #83(8) Suspended, to be heard in S. FW&M Comm. 6-18-20
- **2020-06-18** Comp. SB subst.
- **2020-06-23** Signed by Senate Speaker
- **2020-06-23** Enrolled and ready for signatures
- **2020-06-30** Signed by H. Speaker
- **2020-07-06** Transmitted to Governor for action.
- **2020-07-15** Signed by Governor. `executive-signature`
- **2020-07-22** Pub. Ch. 809
- **2020-07-22** Effective date(s) 07/15/2020
- **2020-07-22** Comp. became Pub. Ch. 809
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5770d027-025c-4974-92fe-b850e1c2949c`. Confidence: reported (aggregated from official Tennessee legislature records).