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HB0117 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Section 67-6-410, relative to wholesaler information reports.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Lamberth, Johnson
Last action
2025-05-08
Official status
Effective date(s) 05/02/2025
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Tennessee Wholesaler Information Reporting Act

This bill amends Tennessee's tax laws to require wholesalers selling certain products like beer and tobacco to provide detailed sales information to the state revenue commissioner.

What This Bill Does

  • Requires wholesalers to report their name, license number, and other identifying details when they sell specific items.
  • Includes retailer information such as names, permit numbers, and tax account numbers in the reports.
  • Specifies that wholesalers must include product type, sale dates, quantities sold, and sales totals for each month or quarter.
  • Requires reporting of tobacco buydown payments if applicable.

Who It Names or Affects

  • Wholesalers who sell beer, tobacco products, cigarettes, food, candy, and nonalcoholic beverages to retailers in Tennessee.

Terms To Know

Tobacco Buydown Payment
A payment made by a tobacco product manufacturer as part of a buydown program to reduce the price of cigarettes or other tobacco products.
Situs Code
A code used to identify the location where sales occur, including details like street address and zip code.

Limits and Unknowns

  • The bill does not specify what happens if wholesalers do not comply with these reporting requirements.
  • It is unclear how this information will be used by the state revenue commissioner after it is collected.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Amendment 1-0 to HB0117

Plain English: The amendment changes a part of Tennessee law about wholesaler information reports by removing words that allow some flexibility in what must be included.

  • Changes 'may include, but is not limited to' to 'must include' in Section 67-6-410(b) of the Tennessee Code Annotated.
  • The amendment text does not provide details on what specific information wholesalers must now include.
  • It's unclear how this change will affect existing reporting requirements for wholesalers.

Bill History

  1. 2025-05-08 Tennessee General Assembly

    Effective date(s) 05/02/2025

  2. 2025-05-08 Tennessee General Assembly

    Pub. Ch. 335

  3. 2025-05-08 Tennessee General Assembly

    Comp. became Pub. Ch. 335

  4. 2025-05-02 Tennessee General Assembly

    Signed by Governor.

  5. 2025-04-21 Tennessee General Assembly

    Transmitted to Governor for his action.

  6. 2025-04-17 Tennessee General Assembly

    Signed by Senate Speaker

  7. 2025-04-15 Tennessee General Assembly

    Signed by H. Speaker

  8. 2025-04-15 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  9. 2025-04-14 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  10. 2025-04-14 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  11. 2025-04-14 Tennessee General Assembly

    Companion House Bill substituted

  12. 2025-04-11 Tennessee General Assembly

    Placed on Senate Consent Calendar 2 for 4/14/2025

  13. 2025-04-08 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  14. 2025-04-03 Tennessee General Assembly

    Received from House, Passed on First Consideration

  15. 2025-04-01 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  16. 2025-04-01 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/8/2025

  17. 2025-04-01 Tennessee General Assembly

    Action deferred in Senate Finance, Ways, and Means Committee to 4/8/2025

  18. 2025-03-31 Tennessee General Assembly

    Passed H., as am., Ayes 93, Nays 0, PNV 0

  19. 2025-03-31 Tennessee General Assembly

    H. adopted am. (Amendment 1 - HA0175)

  20. 2025-03-27 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/31/2025

  21. 2025-03-26 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/27/2025

  22. 2025-03-25 Tennessee General Assembly

    Rec. for pass. if am., ref. to Calendar & Rules Committee

  23. 2025-03-25 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/1/2025

  24. 2025-03-19 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/25/2025

  25. 2025-03-18 Tennessee General Assembly

    Action def. in Finance, Ways, and Means Committee to 3/25/2025

  26. 2025-03-18 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee w/ recommendation

  27. 2025-03-12 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/18/2025

  28. 2025-03-12 Tennessee General Assembly

    Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

  29. 2025-03-11 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2025

  30. 2025-03-05 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/12/2025

  31. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee Revenue Subcommittee

  32. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

  33. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  34. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  35. 2025-01-28 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  36. 2025-01-28 Tennessee General Assembly

    Ref. to Finance, Ways, and Means Committee

  37. 2025-01-15 Tennessee General Assembly

    P2C held on desk, pending appointment of Standing Committees

  38. 2025-01-14 Tennessee General Assembly

    Intro., P1C.

  39. 2025-01-13 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON MARCH 31, 2025, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 117, AS AMENDED.

AMENDMENT #1 revises the provision authorizing
the information report by sellers
of sales of beer, tobacco products,
cigarettes, food, candy, and nonalcoholic beverages to the commissioner of
revenue
to, instead, require such report to include all of the following information:



The seller's name and license number
.



The retailer's name, beer permit number if applicable, and sales and use tax account number
.



The retailer's situs code and address, including street address, county, municipality, state, and zip code
.



The general type of product sold
. However,
all candy, food, and nonalcoholic beverages, including bottled soft drinks, may be treated as a single type of product
.



The dates each type of product was sold
.

However
, for all candy, food, and nonalcoholic beverage sales, including bottled soft drinks, the date can reflect the last day of the period covered by the report
.



The quantity of each type of product sold
.



The monthly or quarterly sales total, in dollars, of each type of product sold
.



If applicable, the name of the tobacco product manufacturer providing the tobacco buydown payment, the purchase date to which the tobacco buydown payment corresponds, and the amount of the tobacco buydown payment.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1293
By Johnson

HOUSE BILL 117
By Lamberth

HB0117
000184
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
67-6-410, relative to wholesaler information
reports.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-410(a)(3)(C), is amended by
deleting the subdivision.
SECTION 2. Tennessee Code Annotated, Section 67-6-410(h)(5), is amended by
deleting the subdivision.
SECTION 3. This act takes effect upon becoming a law, the public welfare requiring it.