Amends TCA Title 9; Title 54; Title 55 and Title 67.
Tennessee SB0024 proposes to allocate all revenue generated from the state sales tax on retail sales of new or used motor vehicles and new or used tires that exceeds base tax revenues directly to the state highway fund. This bill affects the distribution of sales tax revenue related to motor vehicle and tire sales, impacting funding for state highway projects. A key provision of the bill is the reallocation of excess sales tax revenue, which is currently not designated for the highway fund.
Tennessee SB0024 proposes to allocate all revenue generated from the state sales tax on retail sales of new or used motor vehicles and new or used tires that exceeds base tax revenues directly to the state highway fund. This bill affects the distribution of sales tax revenue related to motor vehicle and tire sales, impacting funding for state highway projects. A key provision of the bill is the reallocation of excess sales tax revenue, which is currently not designated for the highway fund.
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Pody, Mark
114th General Assembly
January 2, 2025
February 18, 2026
Assigned to General Subcommittee of Senate Transportation and Safety Committee