HB0423Withdrawn

Amends TCA Title 43, Chapter 16, Part 1 and Section 67-4-102.

Tennessee HB0423 amends existing law to extend the exemption from being classified as corporations organized for profit to include limited liability companies, limited liability partnerships, and other legal entities associated with agricultural cooperative associations. This change affects entities organized as subsidiaries under agricultural cooperatives in Tennessee. Key provisions include the removal of privilege tax obligations for these additional legal structures when doing business in the state.

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Overview

Tennessee HB0423 amends existing law to extend the exemption from being classified as corporations organized for profit to include limited liability companies, limited liability partnerships, and other legal entities associated with agricultural cooperative associations. This change affects entities organized as subsidiaries under agricultural cooperatives in Tennessee. Key provisions include the removal of privilege tax obligations for these additional legal structures when doing business in the state.

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Sponsor

Marsh, Pat

Details
Session

114th General Assembly

Introduced

January 28, 2025

Last Action

February 3, 2025

Withdrawn.

Subjects
Taxes, PrivilegeTaxes, FranchiseCooperativesAgriculture

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