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SB0211 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

Education Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Watson, Vital
Last action
2026-05-14
Official status
Comp. became Pub. Ch. 927
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Taxes, Sales

Present law requires the commissioner of revenue to deposit promptly to the credit of the state treasurer in state depositories all moneys received through sales and use taxes, and all such moneys must be be earmarked and allocated in a certain way.

What This Bill Does

  • Present law requires the commissioner of revenue to deposit promptly to the credit of the state treasurer in state depositories all moneys received through sales and use taxes, and all such moneys must be be earmarked and allocated in a certain way.
  • Pre sent law provides several special allocations.
  • This bill creates a special allocation, requiring that a stadium in Hamilton County must be apportioned and distributed an amount equal to that of state and local sales tax revenue, excluding any portion of local sales taxes that otherwise would be alloc ated for school purposes, if it meets certain parameters, including all of the following:  It is designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS).
  •  It is designed to host games of international and high school soccer teams.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

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

Amendment 1-0 to HB0397

Plain English: House Finance, Ways, and Means 1 Amendment No.

  • House Finance, Ways, and Means 1 Amendment No.
  • 1 to HB0397 Hicks G Signature of Sponsor AMEND Senate Bill No.
  • 211* House Bill No.
  • 397 HA1189 016943 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.
Amendment 1-0 to SB0211

Plain English: Senate Finance, Ways, and Means 1 Amendment No.

  • Senate Finance, Ways, and Means 1 Amendment No.
  • 1 to SB0211 Watson Signature of Sponsor AMEND Senate Bill No.
  • 211* House Bill No.
  • 397 SA1104 018361 - 1 - by deleting all language after the enacting clause and substituting: SECTION 1.

Bill History

  1. 2026-05-14 Tennessee General Assembly

    Comp. became Pub. Ch. 927

  2. 2026-05-14 Tennessee General Assembly

    Effective date(s) 05/07/2026

  3. 2026-05-14 Tennessee General Assembly

    Pub. Ch. 927

  4. 2026-05-07 Tennessee General Assembly

    Signed by Governor.

  5. 2026-05-06 Tennessee General Assembly

    Transmitted to Governor for his action.

  6. 2026-05-05 Tennessee General Assembly

    Signed by Senate Speaker

  7. 2026-04-30 Tennessee General Assembly

    Signed by H. Speaker

  8. 2026-04-28 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  9. 2026-04-24 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2026-04-22 Tennessee General Assembly

    Companion House Bill substituted

  11. 2026-04-22 Tennessee General Assembly

    H. concurred in S. am. no. 1 Ayes 88, Nays 3 PNV 0 HB0397

  12. 2026-04-22 Tennessee General Assembly

    H. Placed on Message Calendar #2 for 4/22/26

  13. 2026-04-22 Tennessee General Assembly

    Passed Senate as amended, Ayes 31, Nays 0

  14. 2026-04-22 Tennessee General Assembly

    Senate adopted Amendment (Amendment 1 - SA1104)

  15. 2026-04-22 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  16. 2026-04-22 Tennessee General Assembly

    Received from House, Passed on First Consideration

  17. 2026-04-21 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/22/2026

  18. 2026-04-21 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 11, Nays 0 PNV 0

  19. 2026-04-21 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  20. 2026-04-21 Tennessee General Assembly

    Sponsor(s) Added.

  21. 2026-04-21 Tennessee General Assembly

    Passed H., as am., Ayes 78, Nays 10, PNV 3

  22. 2026-04-21 Tennessee General Assembly

    H. adopted am. (Amendment 1 - HA1189)

  23. 2026-04-20 Tennessee General Assembly

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

  24. 2026-04-16 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/20/2026

  25. 2026-04-15 Tennessee General Assembly

    Sponsor change.

  26. 2026-04-15 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/16/2026

  27. 2026-04-15 Tennessee General Assembly

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

  28. 2026-04-15 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 4/15/2026

  29. 2026-04-15 Tennessee General Assembly

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

  30. 2026-04-14 Tennessee General Assembly

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

  31. 2026-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026

  32. 2026-04-08 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026

  33. 2026-04-08 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to the Final Calendar No. 2

  34. 2026-04-01 Tennessee General Assembly

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

  35. 2025-04-17 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  36. 2025-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  37. 2025-04-14 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  38. 2025-04-09 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  39. 2025-04-02 Tennessee General Assembly

    Placed behind the budget

  40. 2025-03-26 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/2/2025

  41. 2025-03-26 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 4/2/2025

  42. 2025-03-19 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/26/2025

  43. 2025-03-06 Tennessee General Assembly

    Sponsor change.

  44. 2025-03-06 Tennessee General Assembly

    Sponsor(s) withdrawn.

  45. 2025-02-18 Tennessee General Assembly

    Refer to Senate Finance, Ways, and Means Committee

  46. 2025-02-18 Tennessee General Assembly

    Recalled from Senate State & Local Government Committee

  47. 2025-02-11 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 2/18/2025

  48. 2025-02-10 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  49. 2025-02-05 Tennessee General Assembly

    Sponsor(s) Added.

  50. 2025-02-05 Tennessee General Assembly

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

  51. 2025-02-05 Tennessee General Assembly

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

  52. 2025-02-03 Tennessee General Assembly

    Intro., P1C.

  53. 2025-01-28 Tennessee General Assembly

    Filed for introduction

  54. 2025-01-27 Tennessee General Assembly

    Introduced, Passed on First Consideration

  55. 2025-01-16 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law requires the commissioner of revenue to deposit promptly to the credit of the state treasurer in state depositories all moneys received through sales and use taxes, and all such moneys must be be earmarked and allocated in a certain way. Pre
sent law provides several special allocations.

This bill creates a special allocation, requiring that a stadium in Hamilton County must be apportioned and distributed an amount equal to that of state and local sales tax revenue, excluding any portion of local sales taxes that otherwise would be alloc
ated for school purposes, if it meets certain parameters, including all of the following:



It is designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS).



It is designed to host games of international and high school soccer teams.



It is designed to host local and regional events.



The entity designated to govern the operations of the stadium reimburses the state for costs to reallocate apportionments of the tax revenue under this bill.

If the above parameters are met, this bill requires such amount be apportioned and distributed to the entity. The amount is derived from the sale of admissions to all events occurring within the stadium and from all sales of food, drinks, merchandise, a
nd authorized goods and products sold from a location on the premises of the stadium in conjunction with an event occurring at the stadium, parking charges, and related services.

However, this bill requires amounts apportioned and distributed to the entity be for the exclusive use of the entity to fund capital projects at the stadium, including the payment of debt service for capital projects, and operation expenses associated wi
th the stadium.

The allocation provided under this bill must continue until the debt service is retired, or July 1, 2055, whichever is sooner.

ON APRIL 21, 2026, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 397, AS AMENDED.

AMENDMENT #1 makes the following changes:



Requires the special allocation be apportioned and distributed to the entity beginning July 1, 2026.


Requires the portion of state and local sales tax derived from the sale of parking charges and related services, in addition to local sales tax from the sale of admissions to all events, foods, drinks, merchandise, and authorized goods and products, to be allocated to the facility until July 1, 2056, or until the debt service is retired. The allocated sales tax must be from the sale of goods and services on the premises of the stadium or on, or adjacent to, the premises of a related ancillary facility, including a pavilion.


Authorizes a municipality to negotiate and receive annual payments from then entity if a portion of the state and local sales tax revenue to be allocated to the entity was previously subject to allocation to such municipality. Further, the municipality may enter into an agreement with respect to the payments, that are substantially equal to the amount that would otherwise have been allocated to the municipality. However, such agreement must expire on June 30, 2032. The entity must submit to the agreement to the commissioner of revenue in order to receive an allocation of sales and use tax revenue pursuant to this bill.


Changes the effective date of this bill from July 1, 2025, to upon becoming a law.

ON APRIL 22, 2026, THE SENATE SUBSTITUTED HOUSE BILL 397 FOR SENATE BILL 211, ADOPTED AMENDMENT #1, AND PASSED HOUSE BILL 397, AS AMENDED.

AMENDMENT #1 changes the date after which sales tax revenue must be apportioned to the entity described in the bill for capital improvements to the stadium from July 1, 2027, to January 1, 2027.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 397
By Vital

SENATE BILL 211
By Watson
SB0211
000850
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, relative to sales and use taxes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-103(d)(1)(A), is amended by
adding the following as a new subdivision:
(ix) Notwithstanding the allocations provided for in subsection (a), if a stadium,
which is designed to host games of an intercollegiate football team that competes in the
NCAA Division I Football Championship Subdivision (FCS), games of international and
high school soccer teams, and local and regional events, exists in a county having a
population of not less than three hundred sixty-six thousand two hundred (366,200) nor
more than three hundred sixty-six thousand three hundred (366,300) according to the
2020 federal census or any subsequent federal census, and only if the entity designated
to govern the operations of the stadium reimburses the state for costs to reallocate
apportionments of the tax revenue under this section, then an amount must be
apportioned and distributed to the entity equal to the amount of state and local sales tax
revenue, excluding any portion of local sales taxes that otherwise would be allocated for
school purposes, derived from the sale of admissions to all events occurring within the
stadium and from all sales of food, drinks, merchandise, and authorized goods and
products sold from a location on the premises of the stadium in conjunction with an
event occurring at the stadium, parking charges, and related services. Amounts
apportioned and distributed to the entity must be for the exclusive use of the entity to
fund capital projects at the stadium, including the payment of debt service for capital
projects, and operation expenses associated with the stadium. The allocation provided

- 2 - 000850

under this subdivision (d)(1)(A)(ix) must continue until the debt service is retired, or July
1, 2055, whichever is sooner.
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.