Amends TCA Title 67, Chapter 6.
Tennessee HB1978 authorizes the commissioner of revenue to issue certificates of exemption for sales and use tax to taxpayers who qualify for exemptions on building materials used in the construction, expansion, or renovation of new or expanded warehouse and distribution facilities. This bill affects taxpayers involved in such construction projects and aims to facilitate the growth of warehouse and distribution infrastructure in the state. Key provisions include the ability to issue exemptions in both paper and electronic formats.
Tennessee HB1978 authorizes the commissioner of revenue to issue certificates of exemption for sales and use tax to taxpayers who qualify for exemptions on building materials used in the construction, expansion, or renovation of new or expanded warehouse and distribution facilities. This bill affects taxpayers involved in such construction projects and aims to facilitate the growth of warehouse and distribution infrastructure in the state. Key provisions include the ability to issue exemptions in both paper and electronic formats.
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