SB1465In Committee

Amends TCA Title 67, Chapter 6.

Tennessee SB1465 proposes to amend the Tennessee Code Annotated Title 67, Chapter 6 by exempting labor and service costs associated with the sale of taxable tangible personal property from sales and use tax. This bill specifically affects businesses and consumers involved in the sale and repair of tangible personal property by eliminating tax liabilities on repair and installation labor. Key provisions include the exemption of both labor costs related to sales and repair services performed on tangible personal property.

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Overview

Tennessee SB1465 proposes to amend the Tennessee Code Annotated Title 67, Chapter 6 by exempting labor and service costs associated with the sale of taxable tangible personal property from sales and use tax. This bill specifically affects businesses and consumers involved in the sale and repair of tangible personal property by eliminating tax liabilities on repair and installation labor. Key provisions include the exemption of both labor costs related to sales and repair services performed on tangible personal property.

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Sponsor

Lowe, Adam

Details
Session

114th General Assembly

Introduced

October 7, 2025

Last Action

April 20, 2026

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

Subjects
Taxes, SalesTaxes, Exemption and Credits

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SB1465: Amends TCA Title 67, Chapter 6. | LegisGo