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HB0878 • 2026

Taxes, Privilege

AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax.

Crime Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Stinnett, Haile
Last action
2026-04-07
Official status
Transmitted to Governor for his action.
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide specific details on the amount of tax collected or the exact penalties for failure to collect and pay taxes.

Tennessee Law on Privilege Taxes

This bill changes how and when privilege taxes are collected and reported in Tennessee.

What This Bill Does

  • Changes the start date for new rules about collecting privilege taxes to July 1, 2026.
  • Requires court clerks to report every quarter on the amount of tax they collect or don't collect.
  • Asks court clerks to inform the state treasurer about their policies on waiving taxes and efforts to notify defendants.

Who It Names or Affects

  • Court clerks who handle privilege taxes in Tennessee.
  • People involved in legal cases who might have to pay these taxes.

Terms To Know

Privilege Tax
A tax that people or businesses must pay when they are part of a court case or if someone is convicted of a crime.
Quarterly Basis
Every three months, four times each year.

Limits and Unknowns

  • The bill does not specify what happens to taxes that are not collected.
  • It is unclear how much money will be gained or lost from these changes.

Amendments

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

Amendment 1-0 to HB0878

Plain English: The amendment requires court clerks to report quarterly on privilege tax collections and waiving policies at the request of the state treasurer.

  • Court clerks must now report quarterly to the commissioner of revenue and the state treasurer about privilege tax collection, including amounts collected and reasons for any waivers or failures to collect taxes.
  • Clerks are also required to submit detailed information on their policies regarding waiver of privilege taxes, notification procedures for defendants, use of third-party collectors, and other collection efforts.
  • The exact manner in which the reports must be submitted is not specified and will be determined by the commissioner of revenue or the state treasurer.
Amendment 1-0 to SB1099

Plain English: The amendment requires court clerks to report quarterly to the state treasurer and commissioner of revenue about privilege tax collections and any waivers or failures to collect these taxes.

  • Court clerks must now provide detailed reports on privilege tax collection, including amounts collected, remitted, suspended, released, waived, or not collected, along with reasons for such actions.
  • Clerks are also required to submit information about their policies and procedures related to notifying defendants of the obligation to pay the privilege tax, using third-party collectors, and other collection efforts.
  • The exact manner in which these reports must be submitted is not specified and will be determined by the commissioner of revenue or state treasurer.

Bill History

  1. 2026-04-07 Tennessee General Assembly

    Transmitted to Governor for his action.

  2. 2026-04-01 Tennessee General Assembly

    Signed by Senate Speaker

  3. 2026-04-01 Tennessee General Assembly

    Signed by H. Speaker

  4. 2026-03-27 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  5. 2026-03-26 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0, PNV 1

  6. 2026-03-26 Tennessee General Assembly

    Amendment withdrawn. (Amendment 1 - SA0760)

  7. 2026-03-26 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  8. 2026-03-26 Tennessee General Assembly

    Received from House, Passed on First Consideration

  9. 2026-03-26 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2026-03-26 Tennessee General Assembly

    Companion House Bill substituted

  11. 2026-03-24 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  12. 2026-03-24 Tennessee General Assembly

    Placed on Senate Regular Calendar for 3/26/2026

  13. 2026-03-23 Tennessee General Assembly

    Passed H., as am., Ayes 86, Nays 2, PNV 1

  14. 2026-03-23 Tennessee General Assembly

    H. adopted am. (Amendment 1 - HA0694)

  15. 2026-03-19 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/23/2026

  16. 2026-03-19 Tennessee General Assembly

    Sponsor(s) Added.

  17. 2026-03-18 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/19/2026

  18. 2026-03-17 Tennessee General Assembly

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

  19. 2026-03-17 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 0

  20. 2026-03-16 Tennessee General Assembly

    Placed on Senate Judiciary Committee calendar for 3/17/2026

  21. 2026-03-16 Tennessee General Assembly

    Action deferred in Senate Judiciary Committee to 3/17/2026

  22. 2026-03-11 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/17/2026

  23. 2026-03-11 Tennessee General Assembly

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

  24. 2026-03-11 Tennessee General Assembly

    Placed on Senate Judiciary Committee calendar for 3/16/2026

  25. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026

  26. 2026-03-04 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/11/2026

  27. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026

  28. 2026-02-17 Tennessee General Assembly

    Sponsor(s) Added.

  29. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Judiciary Committee

  30. 2025-02-10 Tennessee General Assembly

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

  31. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  32. 2025-02-06 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  33. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  34. 2025-02-05 Tennessee General Assembly

    Filed for introduction

  35. 2025-02-04 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON MARCH 23, 2026, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 878, AS AMENDED.

AMENDMENT #1 s
pecifies that this bill applies to the imposition and collection of privilege taxes on or after July 1, 2026, and makes several additional changes to present law concerning privilege taxes.

Present law generally levies privilege taxes on litigation and on persons who are convicted of a criminal offense and litigation. Generally, the amount of the litigation tax is $29.50 on criminal cases, $23.75 in civil cases, $17.75 for local matters in
general sessions, and $13.75 in appellate matters. The amount of the criminal conviction tax is $26.50, or $50.00 if the conviction is for a crime against the person, or $500 if the conviction is for a crime against the person of a minor.

This amendment adds the following reporting requirements to present law concerning the litigation and criminal conviction privilege taxes:

(
1
) On a quarterly basis, at the request of the state treasurer,
court
clerks
must
report
information concerning amount of such taxes collected, remitted, suspended, released, waived, or failed to collect; and

(2)
At the request of the state treasurer,
court
clerks
must
submit to the state treasurer
information concerning the court's
privilege tax
waiver policy or procedure, efforts to notify defendants of the tax, and a description of collection efforts used by the clerk or court.

Current Bill Text

Read the full stored bill text 
SENATE BILL 1099
By Haile

HOUSE BILL 878
By Stinnett

HB0878
002775
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 40
and Title 67, relative to privilege tax.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-605(a), is amended by deleting
the subsection and substituting instead:
(a) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to
collect and pay to the department of revenue is a debt of the clerk. For the purposes of
this section, "clerk of the court" includes the clerks for the courts listed in § 67-4-604.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.