SB2609 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Title 11; Title 67; Title 69 and Title 70, relative to funding to the wildlife resources agency.

Taxes

Active

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

Sponsor: Southerland, Crawford
Last action: 2026-04-14
Official status: Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
Effective date: Not listed

Plain English Breakdown

The official source material does not specify that retailers must identify the specific sales for proper collection and reallocation of funds.

Tennessee Wildlife Resources Fund Act

This bill changes how sales and use taxes from recreational vessels, accessories, and wildlife-related outdoor goods are used to fund the Wildlife Resources Agency starting July 1, 2026.

What This Bill Does

Allocates state sales and use tax revenue from the sale, use, consumption, or distribution of recreational vessels, accessories, and wildlife-related outdoor goods to the Wildlife Resources Fund starting July 1, 2026.
Specifies that this allocation does not apply to revenue derived from educational purposes or the increase in sales tax rate from 6% to 7%. These revenues will continue to be used as before.

Who It Names or Affects

Retailers who sell recreational vessels, accessories, and wildlife-related outdoor goods
Consumers buying such items
The Wildlife Resources Fund and the Wildlife Resource Agency

Terms To Know

Recreational vessel: A boat or watercraft made for noncommercial use.
Wildlife-related outdoor recreational goods: Items used primarily for hunting, angling, trapping, shooting, or fishing.

Limits and Unknowns

The exact impact on collections reallocated from the General Fund to the Wildlife Resources Fund cannot be quantified with certainty.
It is unclear how much this proposed allocation will conflict with current special allocations.

Bill History

2026-04-14 Tennessee General Assembly
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
2026-03-17 Tennessee General Assembly
Refer to Senate F,W&M Committee w/ negative recommendation, as amended
2026-03-10 Tennessee General Assembly
Placed on Senate FW&M Revenue Subcommittee calendar for 3/17/2026
2026-02-24 Tennessee General Assembly
Refer to Senate F,W&M Revenue Subcommittee
2026-02-11 Tennessee General Assembly
Sponsor(s) Added.
2026-02-11 Tennessee General Assembly
Sponsor(s) Added.
2026-02-05 Tennessee General Assembly
Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
2026-02-05 Tennessee General Assembly
Assigned to s/c Finance, Ways, and Means Subcommittee
2026-02-05 Tennessee General Assembly
P2C, ref. to Finance, Ways, and Means Committee
2026-02-04 Tennessee General Assembly
Intro., P1C.
2026-02-02 Tennessee General Assembly
Introduced, Passed on First Consideration
2026-02-02 Tennessee General Assembly
Filed for introduction
2026-02-02 Tennessee General Assembly
Filed for introduction

Official Summary Text

This bill allocates state sales and use tax derived from the sale, use, consumption, or distribution of recreational vessels, recreational vessel accessories, and wildlife-related outdoor recreational goods on or after July 1, 2026, to the wildlife resour
ces fund, to be used for payment of the wildlife resource agency's operational expenses. Such allocation does not apply to

revenue derived from the increase in the rate of sales and use tax allocated to educational purposes, pursuant to
C
hapter 529

of the
Public Acts of 1992, and the revenue derived from the increase in the rate of sales and use tax from
6
percent to
7
percent.

Current Bill Text

Read the full stored bill text

HOUSE BILL 2118
By Crawford

SENATE BILL 2609
By Southerland
SB2609
012298
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 11;
Title 67; Title 69 and Title 70, relative to funding to
the wildlife resources agency.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-103, is amended by adding the
following as a new, appropriately designated subsection:
( )
(1) As used in this subsection ( ):
(A) "Recreational vessel":
(i) Means a vessel manufactured or used primarily for
noncommercial use; and
(ii) Includes vessels propelled by sail or machinery and
nonmotorized vessels as defined in § 69-9-227;
(B) "Recreational vessel accessories":
(i) Means equipment, parts, and accessories used in
association with, or to transport, recreational vessels; and
(ii) Includes trailers, trolling motors, life jackets, covers,
waterproof dry bags, roof racks, transport carts, seat backs,
paddles, and oars;
(C) "Vessel" has the same meaning as defined in § 69-9-204; and
(D) "Wildlife-related outdoor recreational goods":

- 2 - 012298

(i) Means tangible personal property manufactured or
used primarily for hunting, angling, trapping, shooting, or fishing;
and
(ii) Includes ammunition; firearms; firearm accessories;
decoys; stands; traps; game calls; archery bows; fishing rods,
lures, and reels; and tackle boxes.
(2) Notwithstanding the allocations provided for in subsection (a), all
state sales and use tax derived from the sale, use, consumption, or distribution of
recreational vessels, recreational vessel accessories, and wildlife-related outdoor
recreational goods on or after July 1, 2026, must be earmarked and allocated to
the wildlife resources fund, to be used for payment of the wildlife resource
agency's operational expenses.
(3) Notwithstanding this subsection ( ) to the contrary, no portion of the
revenue derived from the increase in the rate of sales and use tax allocated to
educational purposes, pursuant to chapter 529, § 9 of the Public Acts of 1992,
and no portion of the revenue derived from the increase in the rate of sales and
use tax from six percent (6%) to seven percent (7%), pursuant to chapter 856, §
4 of the Public Acts of 2002, must be apportioned and distributed pursuant to this
subsection ( ). All such revenue must continue to be allocated as provided in
chapter 529, § 9 of the Public Acts of 1992, and chapter 856, § 4 of the Public
Acts of 2002, respectively.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.