HB0193In Committee

Amends TCA Title 67, Chapter 6, Part 3.

Tennessee HB0193 amends existing sales and use tax exemption laws to include a new exemption for motor vehicles sold to qualifying members of the Tennessee National Guard. This exemption applies to the first $15,000 of the sales price for one vehicle within a five-year period and requires the purchaser to provide proof of their National Guard status and good standing documentation. The bill mandates that sellers retain copies of this documentation in their files and include it with the vehicle registration application.

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Overview

Tennessee HB0193 amends existing sales and use tax exemption laws to include a new exemption for motor vehicles sold to qualifying members of the Tennessee National Guard. This exemption applies to the first $15,000 of the sales price for one vehicle within a five-year period and requires the purchaser to provide proof of their National Guard status and good standing documentation. The bill mandates that sellers retain copies of this documentation in their files and include it with the vehicle registration application.

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Sponsor

Jones, Renea

Details
Session

114th General Assembly

Introduced

January 16, 2025

Last Action

April 15, 2026

Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

Subjects
Taxes, Exemption and CreditsTaxes, SalesMotor Vehicles, Titling and RegistrationMotor VehiclesMilitary

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HB0193: Amends TCA Title 67, Chapter 6, Part 3. | LegisGo