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SB2684 • 2026

Taxes, Sales

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to taxation.

Taxes
Active

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

Sponsor
Akbari, Chism
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 bill summary does not provide information about specific individuals or committees receiving the report beyond mentioning state leaders. The exact details of who receives the reports are not specified in the provided official source material.

Changing Report Deadline for Sales Tax on E-Cigarettes

This bill changes when Tennessee's Department of Revenue must send its yearly report about sales taxes collected from e-cigarette sales to state leaders.

What This Bill Does

  • Changes the deadline for the annual report from February 1st to February 15th each year.

Who It Names or Affects

  • The Department of Revenue
  • State leaders like the Senate and House speakers

Terms To Know

Department of Revenue
A government agency that collects taxes for the state.
Annual Report
A yearly document that gives information about a topic, in this case, sales tax on e-cigarettes.

Limits and Unknowns

  • The bill does not change how much tax is collected or who pays it.
  • It only changes the date for submitting reports and doesn't specify what happens after February 15th, 2030.

Amendments

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

Amendment 1-0 to SB2684

Plain English: The amendment adds new tax exemptions for certain building materials used in construction projects within specific industrial development board areas if they meet investment requirements.

  • Adds an exemption from sales and use taxes for 'qualified building materials' used in the construction, expansion, or renovation of facilities located within designated industrial development board areas.
  • Requires a taxpayer to apply for this tax exemption with the commissioner of revenue before January 1, 2032, if they meet certain investment criteria.
  • The amendment text does not provide details on how the commissioner will assess and approve applications or what happens after approval.
  • It is unclear from the provided text what specific 'related facilities' are eligible for tax exemption under this section.

Bill History

  1. 2026-04-14 Tennessee General Assembly

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

  2. 2026-04-08 Tennessee General Assembly

    Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee

  3. 2026-04-07 Tennessee General Assembly

    Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 9, Nays 0 PNV 0

  4. 2026-04-01 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 4/7/2026

  5. 2026-04-01 Tennessee General Assembly

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

  6. 2026-03-16 Tennessee General Assembly

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

  7. 2026-03-16 Tennessee General Assembly

    Ref. to Finance, Ways, and Means Committee

  8. 2026-03-10 Tennessee General Assembly

    Action deferred in Senate Commerce and Labor Committee to 3/17/2026

  9. 2026-03-05 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Commerce and Labor Committee

  10. 2026-03-04 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/10/2026

  11. 2026-03-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  12. 2026-03-02 Tennessee General Assembly

    Approved by Delayed Bills Committee

  13. 2026-02-05 Tennessee General Assembly

    P2C, caption bill, held on desk - pending amdt.

  14. 2026-02-04 Tennessee General Assembly

    Intro., P1C.

  15. 2026-02-03 Tennessee General Assembly

    Filed for introduction

  16. 2026-02-02 Tennessee General Assembly

    Refer to Senate Delayed Bills Committee

  17. 2026-02-02 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
HOUSE BILL 2589
By Chism

SENATE BILL 2684
By Akbari
SB2684
012758
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-106, is amended by deleting the
language "on or before February 1 of each subsequent year until February 1, 2030" and
substituting instead the language "on or before February 15 of each subsequent year until
February 15, 2030".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.