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SB1293 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Section 67-6-410, relative to wholesaler information reports.

Taxes
Enacted

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

Sponsor
Johnson, Lamberth
Last action
2025-05-08
Official status
Comp. became Pub. Ch. 335
Effective date
Not listed

Plain English Breakdown

The official summary does not provide information on enforcement or compliance consequences.

Tennessee Wholesaler Information Reporting Act

This act amends Tennessee's tax code to require sellers of certain products like beer and tobacco to provide detailed sales information reports to the state revenue commissioner.

What This Bill Does

  • Requires sellers of beer, tobacco products, cigarettes, food, candy, and nonalcoholic beverages to report more details in their sales reports to the state revenue commissioner.
  • Includes specific information such as seller's name, license number, retailer’s details, product type sold, dates of sale, quantity sold, and monthly or quarterly sales totals.
  • Requires tobacco sellers to report any buydown payments made by manufacturers.

Who It Names or Affects

  • Sellers who sell beer, tobacco products, cigarettes, food, candy, and nonalcoholic beverages to retailers in Tennessee.

Terms To Know

Tobacco Buydown Payment
A payment made by a tobacco product manufacturer to reduce the price of their products for retailers or consumers.

Limits and Unknowns

  • The bill does not specify what happens if sellers do not comply with these new reporting requirements.
  • It is unclear how this change will affect small businesses compared to larger corporations.

Amendments

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

Amendment 1-0 to HB0117

Plain English: The amendment changes a part of Tennessee law about wholesaler information reports by removing words that allow some flexibility in what must be included.

  • Changes 'may include, but is not limited to' to 'must include' in Section 67-6-410(b) of the Tennessee Code Annotated.
  • The amendment text does not provide details about what specific information wholesalers must now include in their reports.
  • It's unclear how this change will affect existing reporting requirements for wholesalers.

Bill History

  1. 2025-05-08 Tennessee General Assembly

    Comp. became Pub. Ch. 335

  2. 2025-05-08 Tennessee General Assembly

    Effective date(s) 05/02/2025

  3. 2025-05-08 Tennessee General Assembly

    Pub. Ch. 335

  4. 2025-05-02 Tennessee General Assembly

    Signed by Governor.

  5. 2025-04-21 Tennessee General Assembly

    Transmitted to Governor for his action.

  6. 2025-04-17 Tennessee General Assembly

    Signed by Senate Speaker

  7. 2025-04-15 Tennessee General Assembly

    Signed by H. Speaker

  8. 2025-04-15 Tennessee General Assembly

    Enrolled; ready for sig. of H. Speaker.

  9. 2025-04-14 Tennessee General Assembly

    Companion House Bill substituted

  10. 2025-04-14 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  11. 2025-04-14 Tennessee General Assembly

    Senate substituted House Bill for companion Senate Bill.

  12. 2025-04-11 Tennessee General Assembly

    Placed on Senate Consent Calendar 2 for 4/14/2025

  13. 2025-04-08 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  14. 2025-04-03 Tennessee General Assembly

    Received from House, Passed on First Consideration

  15. 2025-04-01 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/8/2025

  16. 2025-04-01 Tennessee General Assembly

    Action deferred in Senate Finance, Ways, and Means Committee to 4/8/2025

  17. 2025-04-01 Tennessee General Assembly

    Engrossed; ready for transmission to Sen.

  18. 2025-03-31 Tennessee General Assembly

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

  19. 2025-03-31 Tennessee General Assembly

    H. adopted am. (Amendment 1 - HA0175)

  20. 2025-03-27 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/31/2025

  21. 2025-03-26 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/27/2025

  22. 2025-03-25 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/1/2025

  23. 2025-03-25 Tennessee General Assembly

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

  24. 2025-03-19 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/25/2025

  25. 2025-03-18 Tennessee General Assembly

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

  26. 2025-03-18 Tennessee General Assembly

    Action def. in Finance, Ways, and Means Committee to 3/25/2025

  27. 2025-03-12 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/18/2025

  28. 2025-03-12 Tennessee General Assembly

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

  29. 2025-03-11 Tennessee General Assembly

    Placed on Senate FW&M Revenue Subcommittee calendar for 3/18/2025

  30. 2025-03-05 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/12/2025

  31. 2025-02-25 Tennessee General Assembly

    Refer to Senate Finance, Ways & Means Committee Revenue Subcommittee

  32. 2025-02-12 Tennessee General Assembly

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

  33. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  34. 2025-02-06 Tennessee General Assembly

    Filed for introduction

  35. 2025-01-28 Tennessee General Assembly

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

  36. 2025-01-28 Tennessee General Assembly

    Ref. to Finance, Ways, and Means Committee

  37. 2025-01-15 Tennessee General Assembly

    P2C held on desk, pending appointment of Standing Committees

  38. 2025-01-14 Tennessee General Assembly

    Intro., P1C.

  39. 2025-01-13 Tennessee General Assembly

    Filed for introduction

Official Summary Text

ON MARCH 31, 2025, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 117, AS AMENDED.

AMENDMENT #1 revises the provision authorizing
the information report by sellers
of sales of beer, tobacco products,
cigarettes, food, candy, and nonalcoholic beverages to the commissioner of
revenue
to, instead, require such report to include all of the following information:



The seller's name and license number
.



The retailer's name, beer permit number if applicable, and sales and use tax account number
.



The retailer's situs code and address, including street address, county, municipality, state, and zip code
.



The general type of product sold
. However,
all candy, food, and nonalcoholic beverages, including bottled soft drinks, may be treated as a single type of product
.



The dates each type of product was sold
.

However
, for all candy, food, and nonalcoholic beverage sales, including bottled soft drinks, the date can reflect the last day of the period covered by the report
.



The quantity of each type of product sold
.



The monthly or quarterly sales total, in dollars, of each type of product sold
.



If applicable, the name of the tobacco product manufacturer providing the tobacco buydown payment, the purchase date to which the tobacco buydown payment corresponds, and the amount of the tobacco buydown payment.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 117
By Lamberth

SENATE BILL 1293
By Johnson

SB1293
000184
- 1 -

AN ACT to amend Tennessee Code Annotated, Section
67-6-410, relative to wholesaler information
reports.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-410(a)(3)(C), is amended by
deleting the subdivision.
SECTION 2. Tennessee Code Annotated, Section 67-6-410(h)(5), is amended by
deleting the subdivision.
SECTION 3. This act takes effect upon becoming a law, the public welfare requiring it.