HB1247In Committee

Amends TCA Title 67, Chapter 6, Part 3.

Tennessee HB1247 amends Title 67, Chapter 6, Part 3 of the Tennessee Code Annotated to exempt the first $20 of the sales price from sales tax when tangible personal property is purchased with physical cash declared as legal tender, including gold and silver. This bill primarily affects consumers making cash purchases and retailers who sell tangible personal property. Key provisions include the specific exemption amount of $20 and the inclusion of gold and silver as acceptable forms of cash payment.

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Overview

Tennessee HB1247 amends Title 67, Chapter 6, Part 3 of the Tennessee Code Annotated to exempt the first $20 of the sales price from sales tax when tangible personal property is purchased with physical cash declared as legal tender, including gold and silver. This bill primarily affects consumers making cash purchases and retailers who sell tangible personal property. Key provisions include the specific exemption amount of $20 and the inclusion of gold and silver as acceptable forms of cash payment.

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Sponsor

Reneau, Michele

Details
Session

114th General Assembly

Introduced

February 6, 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, SalesTaxes, Exemption and Credits

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