Tennessee HB 1461: Taxes, Sales - As enacted, creates a 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, if the taxpayer or a lessor, or both, makes a capital investment of at least $1 billion in the construction or renovation of such facilities and related facilities at the same location within the qualified capital investment period. - Amends TCA Title 67, Chapter 6.

Status: Comp. became Pub. Ch. 503 (as of 2019-05-29)

State: Tennessee · Session: 111 · Bill: HB 1461

Subjects: Taxes, Sales

Sponsors: Casada, Kelsey

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