Amends TCA Section 67-6-102.
Tennessee HB0594 amends TCA Section 67-6-102 to allow bona fide religious institutions to conduct temporary sales of tangible personal property up to four times a year, aligning their sales frequency with that of volunteer fire departments. This change affects religious institutions by increasing their sales opportunities while maintaining the existing exemption from sales and use taxes for non-regular sales. The bill modifies the current limit of two temporary sales per year for these institutions.
Tennessee HB0594 amends TCA Section 67-6-102 to allow bona fide religious institutions to conduct temporary sales of tangible personal property up to four times a year, aligning their sales frequency with that of volunteer fire departments. This change affects religious institutions by increasing their sales opportunities while maintaining the existing exemption from sales and use taxes for non-regular sales. The bill modifies the current limit of two temporary sales per year for these institutions.
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