HB2510Enacted

Amends TCA Title 67, Chapter 6.

Tennessee HB2510 amends TCA Title 67, Chapter 6, by extending the deadlines for counties bordering at least three distressed rural counties to apply for retention of sales and use tax from commercial development districts. The application deadline is moved from December 31, 2026, to December 31, 2040, and the approval deadline for the commissioner of finance and administration is extended from June 30, 2031, to June 30, 2041. This bill primarily affects counties in Tennessee that meet the specified geographic criteria and are involved in commercial development initiatives.

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Overview

Tennessee HB2510 amends TCA Title 67, Chapter 6, by extending the deadlines for counties bordering at least three distressed rural counties to apply for retention of sales and use tax from commercial development districts. The application deadline is moved from December 31, 2026, to December 31, 2040, and the approval deadline for the commissioner of finance and administration is extended from June 30, 2031, to June 30, 2041. This bill primarily affects counties in Tennessee that meet the specified geographic criteria and are involved in commercial development initiatives.

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Sponsor

Sexton, Cameron

Details
Session

114th General Assembly

Introduced

February 3, 2026

Last Action

May 27, 2026

Pub. Ch. 1038

Subjects
Taxes, Sales

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HB2510: Amends TCA Title 67, Chapter 6. | LegisGo