Tennessee SB 312: Taxes, Sales - As introduced, defines Sevierville as a premiere type tourist resort for purposes of sales tax distribution. - Amends TCA Title 67, Chapter 6, Part 1.

Status: Passed on Second Consideration, refer to Senate State and Local Government Committee (as of 2023-01-24)

State: Tennessee · Session: 113 · Bill: SB 312

Subjects: Sales, Taxes

Sponsors: Niceley

Bill Text

HOUSE BILL 259
By Carr

SENATE BILL 312
By Niceley

SB0312
001465
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 6, Part 1, relative to taxes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-6-103(a)(3)(B), is amended by
adding the following language after the first sentence:
A "premiere type tourist resort" also means a municipality that is the county seat
of a tourist resort county, as defined in § 42-1-301.
SECTION 2. This act takes effect July 1, 2023, the public welfare requiring it.

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