Tennessee SB 1326: Taxes, Sales - As enacted, authorizes dealers whose sales and use tax liability for 12 consecutive months has averaged $1,000 or less per month to file returns and payment either monthly or quarterly; requires that the $1,000 be adjusted for inflation and rounded to the nearest $10 every five years, beginning January 1, 2026. - Amends TCA Title 67, Chapter 6, Part 5.

Status: Comp. became Pub. Ch. 275 (as of 2021-05-05)

State: Tennessee · Session: 112 · Bill: SB 1326

Subjects: Sales, Taxes

Sponsors: Hensley, Powers

View Tennessee SB 1326 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.