HB1801In Committee

Amends TCA Section 67-6-303.

Tennessee HB1801 amends TCA Section 67-6-303 to exempt the sale of a motor vehicle from sales and use tax for active-duty military service members who are residents of Tennessee but are stationed out-of-state. This bill specifically affects active-duty military personnel by providing a tax exemption on vehicle purchases. The key provision is the establishment of this exemption, which aims to support military members by reducing their financial burden when purchasing a vehicle while stationed away from their home state.

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Overview

Tennessee HB1801 amends TCA Section 67-6-303 to exempt the sale of a motor vehicle from sales and use tax for active-duty military service members who are residents of Tennessee but are stationed out-of-state. This bill specifically affects active-duty military personnel by providing a tax exemption on vehicle purchases. The key provision is the establishment of this exemption, which aims to support military members by reducing their financial burden when purchasing a vehicle while stationed away from their home state.

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Sponsor

Vital, Greg

Details
Session

114th General Assembly

Introduced

January 21, 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
Motor Vehicles, Titling and RegistrationTaxes, SalesTaxes, Exemption and Credits

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