SB0177In Committee

Amends TCA Section 67-6-103.

Tennessee SB0177 amends TCA Section 67-6-103 by removing the requirement for the commissioner of revenue to deposit all revenue generated from the sales and use tax rate increase from 6% to 7% into the state general fund for general purposes. Instead, the bill allocates 4.6030% of this revenue to incorporated municipalities, while 95.3970% will continue to be paid into the state general fund for general state purposes. This change affects the distribution of sales tax revenue, specifically benefiting municipalities within the state.

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Overview

Tennessee SB0177 amends TCA Section 67-6-103 by removing the requirement for the commissioner of revenue to deposit all revenue generated from the sales and use tax rate increase from 6% to 7% into the state general fund for general purposes. Instead, the bill allocates 4.6030% of this revenue to incorporated municipalities, while 95.3970% will continue to be paid into the state general fund for general state purposes. This change affects the distribution of sales tax revenue, specifically benefiting municipalities within the state.

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Sponsor

Briggs, Richard

Details
Session

114th General Assembly

Introduced

January 15, 2025

Last Action

April 20, 2026

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Subjects
Taxes, SalesRevenue

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