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HB2589 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to taxation.

Taxes
Active

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

Sponsor
Chism, Akbari
Last action
2026-04-08
Official status
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
Effective date
Not listed

Plain English Breakdown

The official source material does not provide detailed information on who exactly receives the report beyond mentioning state leaders. The bill summary text does not specify that it updates the law in general, only changing the deadline for the specific annual report.

Changing Report Deadline for Sales Tax on E-Cigarettes

This bill changes when the Tennessee Department of Revenue must send its yearly report about sales taxes collected from e-cigarette sales to state leaders.

What This Bill Does

  • Changes the deadline for the department's annual report from February 1st to February 15th each year until 2030.

Who It Names or Affects

  • The Tennessee Department of Revenue
  • State leaders including the Senate and House speakers and finance committees

Terms To Know

Department of Revenue
A government agency that collects taxes for the state.
Finance, Ways, and Means Committees
Groups in the Senate and House that deal with money matters for Tennessee.

Limits and Unknowns

  • The bill does not change how much tax is collected on e-cigarette sales.
  • It only changes when the report about these taxes must be sent to state leaders.

Amendments

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

Amendment 1-0 to SB2684

Plain English: The amendment adds new tax exemptions for certain building materials used in construction projects within specific industrial development board areas if they meet capital investment requirements.

  • Adds an exemption from sales and use taxes for 'qualified building materials' used in the construction, expansion, or renovation of facilities located within designated industrial development board areas.
  • Requires a taxpayer to apply for this tax exemption with the commissioner of revenue before January 1, 2032, if they meet certain capital investment requirements.
  • The amendment text does not provide details on how the commissioner will assess and approve applications or what happens after the application deadline.
  • It is unclear from the provided text what specific criteria are used to define 'center city areas' and their adjacent areas for industrial development board jurisdiction.

Bill History

  1. 2026-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

  2. 2026-04-08 Tennessee General Assembly

    Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

  3. 2026-04-07 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 9, Nays 0 PNV 0

  4. 2026-04-01 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/8/2026

  5. 2026-04-01 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 4/7/2026

  6. 2026-03-16 Tennessee General Assembly

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

  7. 2026-03-16 Tennessee General Assembly

    Ref. to Finance, Ways, and Means Committee

  8. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate Commerce and Labor Committee to 3/17/2026

  9. 2026-03-05 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Commerce and Labor Committee

  10. 2026-03-04 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/10/2026

  11. 2026-03-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  12. 2026-03-02 Tennessee General Assembly

    Approved by Delayed Bills Committee

  13. 2026-02-05 Tennessee General Assembly

    P2C, caption bill, held on desk - pending amdt.

  14. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  15. 2026-02-03 Tennessee General Assembly

    Filed for introduction

  16. 2026-02-02 Tennessee General Assembly

    Refer to Senate Delayed Bills Committee

  17. 2026-02-02 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2684
By Akbari

HOUSE BILL 2589
By Chism
HB2589
012758
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-106, is amended by deleting the
language "on or before February 1 of each subsequent year until February 1, 2030" and
substituting instead the language "on or before February 15 of each subsequent year until
February 15, 2030".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.