SB1293Enacted

Amends TCA Section 67-6-410.

Tennessee SB1293 amends TCA Section 67-6-410 to revise the reporting requirements for sellers of beer, tobacco products, and certain food items to the commissioner of revenue. The bill mandates that reports must now include specific details such as the seller's name, license number, retailer's information, product types sold, sales totals, and any applicable tobacco buydown payments. This change affects retailers involved in the sale of these products and aims to enhance the accuracy and comprehensiveness of sales reporting.

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Overview

Tennessee SB1293 amends TCA Section 67-6-410 to revise the reporting requirements for sellers of beer, tobacco products, and certain food items to the commissioner of revenue. The bill mandates that reports must now include specific details such as the seller's name, license number, retailer's information, product types sold, sales totals, and any applicable tobacco buydown payments. This change affects retailers involved in the sale of these products and aims to enhance the accuracy and comprehensiveness of sales reporting.

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Sponsor

Johnson, Jack

Details
Session

114th General Assembly

Introduced

February 6, 2025

Last Action

May 8, 2025

Comp. became Pub. Ch. 335

Subjects
Taxes, SalesTaxes, Soft DrinksRevenue, Dept. of

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