SB1875Enacted

Amends TCA Title 67, Chapter 1, Part 18; Title 67, Chapter 3, Part 11 and Title 67, Chapter 6.

Tennessee SB1875 amends tax regulations related to liquified gas by requiring users of liquified gas propelled motor vehicles to pay the liquified gas tax at the time of delivery into the vehicle's fuel supply tank, rather than prepaying it annually. The bill also eliminates the annual renewal requirement for the liquified gas user permit, making it a permanent permit contingent on timely tax reporting and remittance. Key provisions include changes to tax payment timing and permit validity.

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Overview

Tennessee SB1875 amends tax regulations related to liquified gas by requiring users of liquified gas propelled motor vehicles to pay the liquified gas tax at the time of delivery into the vehicle's fuel supply tank, rather than prepaying it annually. The bill also eliminates the annual renewal requirement for the liquified gas user permit, making it a permanent permit contingent on timely tax reporting and remittance. Key provisions include changes to tax payment timing and permit validity.

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Sponsor

Johnson, Jack

Details
Session

114th General Assembly

Introduced

January 21, 2026

Last Action

April 6, 2026

Pub. Ch. 653

Subjects
TaxesTaxes, Sales

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SB1875: Amends TCA Title 67, Chapter 1, Part 18; Title 67, Chapter 3, Part 11 and Title 67, Chapter 6. | LegisGo