KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Tennessee

SB1099 • 2026

Taxes, Privilege

AN ACT to amend Tennessee Code Annotated, Title 40 and Title 67, relative to privilege tax.

Crime Taxes
Active

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

Sponsor
Haile, Stinnett
Last action
2026-03-26
Official status
Sponsor(s) Added.
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not provide information on consequences for non-compliance with reporting requirements or impacts on individuals unable to pay their taxes.

Changes to Tennessee's Privilege Tax Law

This bill adds new reporting requirements for court clerks regarding privilege tax collection and waiving policies.

What This Bill Does

  • Requires court clerks to report information about privilege tax collection, remittance, suspension, release, waiver, or failure to collect on a quarterly basis when requested by the state treasurer.
  • Requires court clerks to submit their privilege tax waiver policy or procedure and efforts to notify defendants of the tax if requested by the state treasurer.

Who It Names or Affects

  • Court clerks in Tennessee

Terms To Know

Privilege Tax
A tax that people have to pay when they are involved in certain legal matters or convicted of a crime.
Quarterly Basis
Every three months, four times per year.

Limits and Unknowns

  • The bill does not specify what happens if court clerks do not follow the new reporting requirements.
  • It is unclear how this will affect people who cannot afford to pay their privilege taxes.

Amendments

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

Amendment 1-0 to HB0878

Plain English: The amendment requires court clerks to report quarterly to state officials about privilege tax collections and any waivers or failures to collect these taxes.

  • Court clerks must now provide detailed reports on privilege tax collection, including amounts collected, remitted, suspended, released, waived, or not collected, along with reasons for such actions.
  • Clerks are also required to submit information about their policies and procedures related to notifying defendants of the obligation to pay the privilege tax, using third-party collectors, and other collection efforts.
  • The exact manner in which these reports must be submitted is not specified and will be determined by state officials.
Amendment 1-0 to SB1099

Plain English: The amendment requires court clerks to report quarterly to state officials about privilege tax collections and any waivers or failures to collect these taxes.

  • Court clerks must now provide detailed reports on privilege tax collection, including amounts collected, remitted, suspended, released, waived, or not collected, along with reasons for such actions.
  • Clerks are also required to submit information about their policies and procedures related to notifying defendants of the obligation to pay the privilege tax, using third-party collectors, and other collection efforts.
  • The exact manner in which these reports must be submitted is not specified and will be determined by state officials.

Bill History

  1. 2026-04-07 Tennessee General Assembly

    Transmitted to Governor for his action.

  2. 2026-04-01 Tennessee General Assembly

    Signed by Senate Speaker

  3. 2026-04-01 Tennessee General Assembly

    Signed by H. Speaker

  4. 2026-03-27 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  5. 2026-03-26 Tennessee General Assembly

    Sponsor(s) Added.

  6. 2026-03-26 Tennessee General Assembly

    Companion House Bill substituted

  7. 2026-03-26 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0, PNV 1

  8. 2026-03-26 Tennessee General Assembly

    Amendment withdrawn. (Amendment 1 - SA0760)

  9. 2026-03-26 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  10. 2026-03-26 Tennessee General Assembly

    Received from House, Passed on First Consideration

  11. 2026-03-24 Tennessee General Assembly

    Placed on Senate Regular Calendar for 3/26/2026

  12. 2026-03-24 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  13. 2026-03-23 Tennessee General Assembly

    Passed H., as am., Ayes 86, Nays 2, PNV 1

  14. 2026-03-23 Tennessee General Assembly

    H. adopted am. (Amendment 1 - HA0694)

  15. 2026-03-19 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/23/2026

  16. 2026-03-19 Tennessee General Assembly

    Sponsor(s) Added.

  17. 2026-03-18 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/19/2026

  18. 2026-03-17 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 0

  19. 2026-03-17 Tennessee General Assembly

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

  20. 2026-03-16 Tennessee General Assembly

    Placed on Senate Judiciary Committee calendar for 3/17/2026

  21. 2026-03-16 Tennessee General Assembly

    Action deferred in Senate Judiciary Committee to 3/17/2026

  22. 2026-03-11 Tennessee General Assembly

    Placed on Senate Judiciary Committee calendar for 3/16/2026

  23. 2026-03-11 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/17/2026

  24. 2026-03-11 Tennessee General Assembly

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

  25. 2026-03-04 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026

  26. 2026-03-04 Tennessee General Assembly

    Action Def. in s/c Finance, Ways, and Means Subcommittee to 3/11/2026

  27. 2026-02-25 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/4/2026

  28. 2026-02-17 Tennessee General Assembly

    Sponsor(s) Added.

  29. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Judiciary Committee

  30. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  31. 2025-02-10 Tennessee General Assembly

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

  32. 2025-02-06 Tennessee General Assembly

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

  33. 2025-02-05 Tennessee General Assembly

    Filed for introduction

  34. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  35. 2025-02-04 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON MARCH 23, 2026, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 878, AS AMENDED.

AMENDMENT #1 s
pecifies that this bill applies to the imposition and collection of privilege taxes on or after July 1, 2026, and makes several additional changes to present law concerning privilege taxes.

Present law generally levies privilege taxes on litigation and on persons who are convicted of a criminal offense and litigation. Generally, the amount of the litigation tax is $29.50 on criminal cases, $23.75 in civil cases, $17.75 for local matters in
general sessions, and $13.75 in appellate matters. The amount of the criminal conviction tax is $26.50, or $50.00 if the conviction is for a crime against the person, or $500 if the conviction is for a crime against the person of a minor.

This amendment adds the following reporting requirements to present law concerning the litigation and criminal conviction privilege taxes:

(
1
) On a quarterly basis, at the request of the state treasurer,
court
clerks
must
report
information concerning amount of such taxes collected, remitted, suspended, released, waived, or failed to collect; and

(2)
At the request of the state treasurer,
court
clerks
must
submit to the state treasurer
information concerning the court's
privilege tax
waiver policy or procedure, efforts to notify defendants of the tax, and a description of collection efforts used by the clerk or court.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 878
By Stinnett

SENATE BILL 1099
By Haile

SB1099
002775
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 40
and Title 67, relative to privilege tax.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-605(a), is amended by deleting
the subsection and substituting instead:
(a) Any privilege tax imposed by § 67-4-602 that the clerk of the court fails to
collect and pay to the department of revenue is a debt of the clerk. For the purposes of
this section, "clerk of the court" includes the clerks for the courts listed in § 67-4-604.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.