SB0370Second Reading

Amends TCA Title 67.

Tennessee SB0370 amends the Tennessee Code Annotated Title 67 by excluding certain state or local taxes and fees from the calculation of interchange fees on electronic payment transactions. This bill affects payment card networks and merchants by requiring that taxes such as sales and use taxes, hotel occupancy taxes, alcoholic beverage taxes, and rental vehicle surcharge taxes either be deducted from interchange fee calculations or rebated proportionately. Key provisions include penalties for non-compliance, with civil penalties of up to $1,000 per violation payable to the plaintiff and a requirement to refund surcharges to affected merchants.

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Overview

Tennessee SB0370 amends the Tennessee Code Annotated Title 67 by excluding certain state or local taxes and fees from the calculation of interchange fees on electronic payment transactions. This bill affects payment card networks and merchants by requiring that taxes such as sales and use taxes, hotel occupancy taxes, alcoholic beverage taxes, and rental vehicle surcharge taxes either be deducted from interchange fee calculations or rebated proportionately. Key provisions include penalties for non-compliance, with civil penalties of up to $1,000 per violation payable to the plaintiff and a requirement to refund surcharges to affected merchants.

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Sponsor

Briggs, Richard

Details
Session

114th General Assembly

Introduced

January 28, 2025

Last Action

February 12, 2025

Passed on Second Consideration, refer to Senate Commerce and Labor Committee

Subjects
Credit and Debit CardsTaxes

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