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SB0659 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to temporary sales.

Taxes
Enacted

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

Sponsor
Hensley, Doggett
Last action
2025-05-27
Official status
Comp. became Pub. Ch. 493
Effective date
Not listed

Plain English Breakdown

The official source material does not provide information on whether religious institutions are required to register for sales tax collection during their temporary sales events.

Tennessee Sales Tax Exemption for Religious Institutions

This bill changes Tennessee's sales tax rules to allow religious institutions to hold up to four temporary sales events per year without collecting sales tax.

What This Bill Does

  • Adds religious institutions to the list of organizations that can hold temporary sales events and be exempt from collecting sales tax.
  • Limits these sales events for religious institutions to no more than four times a year.

Who It Names or Affects

  • Religious institutions in Tennessee that want to hold temporary sales events.

Terms To Know

Temporary Sales
Special sales events where certain organizations can sell goods without collecting sales tax, but only a limited number of times per year.
Bona Fide Religious Institution
A legitimate religious organization that is recognized by the state for its religious activities and purposes.

Limits and Unknowns

  • The bill does not specify how many temporary sales events volunteer fire departments can have.
  • It only affects religious institutions in Tennessee, not other states or types of organizations.

Bill History

  1. 2025-05-27 Tennessee General Assembly

    Comp. became Pub. Ch. 493

  2. 2025-05-27 Tennessee General Assembly

    Effective date(s) 05/21/2025

  3. 2025-05-27 Tennessee General Assembly

    Pub. Ch. 493

  4. 2025-05-21 Tennessee General Assembly

    Signed by Governor.

  5. 2025-05-09 Tennessee General Assembly

    Transmitted to Governor for his action.

  6. 2025-05-08 Tennessee General Assembly

    Signed by Senate Speaker

  7. 2025-04-30 Tennessee General Assembly

    Signed by H. Speaker

  8. 2025-04-28 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  9. 2025-04-23 Tennessee General Assembly

    Sponsor(s) Added.

  10. 2025-04-22 Tennessee General Assembly

    Companion House Bill substituted

  11. 2025-04-22 Tennessee General Assembly

    Passed Senate, Ayes 28, Nays 2, PNV 1

  12. 2025-04-22 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  13. 2025-04-22 Tennessee General Assembly

    Received from House, Passed on First Consideration

  14. 2025-04-21 Tennessee General Assembly

    Placed on Senate Regular Calendar for 4/22/2025

  15. 2025-04-21 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  16. 2025-04-21 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  17. 2025-04-21 Tennessee General Assembly

    Passed H., Ayes 93, Nays 0, PNV 0

  18. 2025-04-21 Tennessee General Assembly

    Sponsor(s) Added.

  19. 2025-04-17 Tennessee General Assembly

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

  20. 2025-04-17 Tennessee General Assembly

    H. Placed on Regular Calendar for 4/21/2025

  21. 2025-04-17 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 4/17/2025

  22. 2025-04-17 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  23. 2025-04-17 Tennessee General Assembly

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

  24. 2025-04-16 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/17/2025

  25. 2025-04-14 Tennessee General Assembly

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

  26. 2025-04-14 Tennessee General Assembly

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

  27. 2025-04-09 Tennessee General Assembly

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

  28. 2025-03-11 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee w/ negative recommendation

  29. 2025-03-05 Tennessee General Assembly

    Placed behind the budget

  30. 2025-03-04 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/11/2025

  31. 2025-02-26 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/5/2025

  32. 2025-02-26 Tennessee General Assembly

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

  33. 2025-02-18 Tennessee General Assembly

    Refer to Senate F,W&M Revenue Subcommittee

  34. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee

  35. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  36. 2025-02-05 Tennessee General Assembly

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

  37. 2025-02-05 Tennessee General Assembly

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

  38. 2025-02-03 Tennessee General Assembly

    Intro., P1C.

  39. 2025-01-31 Tennessee General Assembly

    Filed for introduction

  40. 2025-01-30 Tennessee General Assembly

    Sponsor change.

  41. 2025-01-30 Tennessee General Assembly

    Filed for introduction

Official Summary Text

For the purposes of sales and use taxes, present law exempts certain organizations by excluding them from the definition of a "business." A "b
usiness
"
does not include any sales or use tax of tangible personal property of any type sold directl
y to consumers by a person
. Ho
wever, tangible personal property
must not be
regularly sold by the person
. If the property is
regularly sold by the person
, it must
only
be
during a temporary sales period that occurs on a semiannual, or less frequent, basi
s
. I
f sold by a volunteer fire department,
then such property must
only
be sold
during a temporary sales period that occurs no more than four times per calendar year.
This bill adds
a bona fide religious institution
to the same category as a volunteer fi
re department, authorizing such institutions to hold temporary sales up to four times a year, as opposed to the current limit of twice a year.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 594
By Doggett

SENATE BILL 659
By Hensley

SB0659
002138
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
67-6-102, relative to temporary sales.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-102(8)(B), is amended by
adding the language "or a bona fide religious institution" immediately after the language
"volunteer fire department".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.