Tennessee SB 736: Taxes, Exemption and Credits - As enacted, creates a sales and use tax exemption and a credit for qualified payroll expenses against an applicant's combined franchise and excise tax liability for qualified film or television productions if the commissioners of revenue and economic and community development determine that the exemption and credit is in the best interests of the state. - Amends TCA Section 67-4-2109 and Title 67, Chapter 6, Part 3.

Status: Pub. Ch. 70 (as of 2021-04-06)

State: Tennessee · Session: 112 · Bill: SB 736

Subjects: Exemption and Credits, Taxes

Sponsors: Johnson, Lamberth

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