Taxes, Sales

Plain English Breakdown

The bill summary and text do not provide specific details on the exact amount of revenue that will be allocated to the Wildlife Resources Fund or how it might conflict with existing special allocations.

Tennessee Wildlife Resources Fund Act

This bill changes how sales and use taxes from recreational vessels, accessories, and wildlife-related outdoor goods are used to fund the Wildlife Resources Fund starting July 1, 2026.

What This Bill Does

• Allocates state sales and use tax derived from the sale, use, consumption, or distribution of recreational vessels, recreational vessel accessories, and wildlife-related outdoor recreational goods to the Wildlife Resources Fund starting July 1, 2026.
• Defines 'recreational vessel' as a non-commercial boat, including sailboats and motorized boats.
• Includes equipment like trailers, life jackets, fishing rods, hunting gear, firearms, ammunition, and archery bows in the items taxed for the Wildlife Resources Fund.
• Excludes from this allocation any tax revenue that is already set aside for educational purposes or increased sales taxes.

Who It Names or Affects

• Retailers who sell recreational vessels, accessories, and wildlife-related outdoor goods
• Consumers buying these items in Tennessee

Terms To Know

Recreational vessel

A boat or watercraft used for non-commercial purposes.

Wildlife-related outdoor recreational goods

Items like hunting and fishing equipment, firearms, ammunition, archery bows, and fishing rods.

Limits and Unknowns

• The exact amount of revenue that will be allocated to the Wildlife Resources Fund cannot be determined with certainty.
• It is unclear how this new allocation might conflict with existing special allocations for other purposes.

Official Summary Text

This bill allocates state sales and use tax derived from the sale, use, consumption, or distribution of recreational vessels, recreational vessel accessories, and wildlife-related outdoor recreational goods on or after July 1, 2026, to the wildlife resour
ces fund, to be used for payment of the wildlife resource agency's operational expenses. Such allocation does not apply to

revenue derived from the increase in the rate of sales and use tax allocated to educational purposes, pursuant to
C
hapter 529

of the
Public Acts of 1992, and the revenue derived from the increase in the rate of sales and use tax from
6
percent to
7
percent.

Current Bill Text

SENATE BILL 2609
By Southerland

HOUSE BILL 2118
By Crawford
HB2118
012298
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 11;
Title 67; Title 69 and Title 70, relative to funding to
the wildlife resources agency.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-103, is amended by adding the
following as a new, appropriately designated subsection:
( )
(1) As used in this subsection ( ):
(A) "Recreational vessel":
(i) Means a vessel manufactured or used primarily for
noncommercial use; and
(ii) Includes vessels propelled by sail or machinery and
nonmotorized vessels as defined in § 69-9-227;
(B) "Recreational vessel accessories":
(i) Means equipment, parts, and accessories used in
association with, or to transport, recreational vessels; and
(ii) Includes trailers, trolling motors, life jackets, covers,
waterproof dry bags, roof racks, transport carts, seat backs,
paddles, and oars;
(C) "Vessel" has the same meaning as defined in § 69-9-204; and
(D) "Wildlife-related outdoor recreational goods":

- 2 - 012298

(i) Means tangible personal property manufactured or
used primarily for hunting, angling, trapping, shooting, or fishing;
and
(ii) Includes ammunition; firearms; firearm accessories;
decoys; stands; traps; game calls; archery bows; fishing rods,
lures, and reels; and tackle boxes.
(2) Notwithstanding the allocations provided for in subsection (a), all
state sales and use tax derived from the sale, use, consumption, or distribution of
recreational vessels, recreational vessel accessories, and wildlife-related outdoor
recreational goods on or after July 1, 2026, must be earmarked and allocated to
the wildlife resources fund, to be used for payment of the wildlife resource
agency's operational expenses.
(3) Notwithstanding this subsection ( ) to the contrary, no portion of the
revenue derived from the increase in the rate of sales and use tax allocated to
educational purposes, pursuant to chapter 529, § 9 of the Public Acts of 1992,
and no portion of the revenue derived from the increase in the rate of sales and
use tax from six percent (6%) to seven percent (7%), pursuant to chapter 856, §
4 of the Public Acts of 2002, must be apportioned and distributed pursuant to this
subsection ( ). All such revenue must continue to be allocated as provided in
chapter 529, § 9 of the Public Acts of 1992, and chapter 856, § 4 of the Public
Acts of 2002, respectively.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.