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SENATE BILL 2116
By Campbell
HOUSE BILL 2433
By McKenzie
HB2433
008865
- 1 -
AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, relative to sales and use tax
exemptions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-393(b)(1), is amended by
deleting the word "and" at the end of subdivision (C), by deleting the period at the end of
subdivision (D) and substituting instead the language "; and", and by adding the following as a
new subdivision:
(E) Books with a sales price of one hundred dollars ($100) or less per item.
SECTION 2. Tennessee Code Annotated, Section 67-6-393(b)(2), is amended by
deleting subdivision (E) and substituting instead:
(E) Reference maps and globes;
SECTION 3. Tennessee Code Annotated, Section 67-6-102, is amended by deleting
subdivision (90) and adding the following as a new, appropriately designated subdivision:
( ) "Books":
(A) Means a set of written or printed pages fastened on one (1) side and
enclosed between protective covers that are works of nonfiction, fiction, or short
stories;
(B) Includes printed literary works primarily published and distributed for
sale to the general public, reference books, textbooks, and workbooks; and
(C) Does not include newspapers, magazines, and periodicals.
SECTION 4. This act takes effect July 1, 2026, the public welfare requiring it.