Tennessee · 114

HB 1978

Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6.

Bill record: Open States bulk CSV (bills/votes) CC0-1.0

Summary AI-generated

Tennessee HB 1978 authorizes the commissioner of revenue to issue a certificate of exemption to taxpayers qualifying for a sales and use tax exemption on qualified building materials. This exemption applies to materials used in the construction, expansion, or renovation of new or expanded warehouse or distribution facilities. The bill amends TCA Title 67, Chapter 6.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

Roll-call votes on this bill

QuestionChamberResultYeaNayOtherDateSource
FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION… lower fail 0 0 9 Mar 30, 2026 Open States bulk CSV (bills/votes) CC0-1.0
HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 3/26/2026… lower fail 0 0 0 Mar 26, 2026 Open States bulk CSV (bills/votes) CC0-1.0
HOUSE FINANCE, WAYS, AND MEANS COMMITTEE: Rec. for pass. if am., ref. to… lower pass 0 0 0 Mar 17, 2026 Open States bulk CSV (bills/votes) CC0-1.0
HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE: Rec for pass if am by s/c ref. to… lower pass 0 0 0 Mar 11, 2026 Open States bulk CSV (bills/votes) CC0-1.0