HB1683In Committee

Amends TCA Title 4; Title 54; Title 55; Title 65 and Title 67.

Tennessee HB1683 amends the allocation of sales and use tax revenue by requiring 95.3970 percent of such revenue from the sale of new or used tires and motor vehicles to be deposited in the highway fund, instead of the current 100 percent for tires. The bill also stipulates that the remaining 4.6030 percent of this revenue will be allocated to incorporated municipalities and directs single article sales tax collections from motor vehicle sales to the highway fund. This change affects the funding distribution for highway maintenance and local municipalities.

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Overview

Tennessee HB1683 amends the allocation of sales and use tax revenue by requiring 95.3970 percent of such revenue from the sale of new or used tires and motor vehicles to be deposited in the highway fund, instead of the current 100 percent for tires. The bill also stipulates that the remaining 4.6030 percent of this revenue will be allocated to incorporated municipalities and directs single article sales tax collections from motor vehicle sales to the highway fund. This change affects the funding distribution for highway maintenance and local municipalities.

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Sponsor

Hawk, David

Details
Session

114th General Assembly

Introduced

January 14, 2026

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
Highways, Roads and BridgesTaxes, SalesPublic Funds and FinancingMotor Vehicles

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