Tennessee SB 920: Taxes, Amusement - As introduced, authorizes collection of state amusement tax regardless of whether sale of ticket to the amusement takes place outside Tennessee or is made by a person with no physical presence in Tennessee; authorizes counties to levy local amusement tax for amusements conducted within the county, regardless of whether sale of ticket takes place outside the county; removes exemption from state amusement tax for whitewater rafting. - Amends TCA Title 67, Chapter 6, Part 2; Title 67, Chapter 6, Part 3 and Title 67, Chapter 6, Part 7.

Status: Assigned to General Subcommittee of Senate State and Local Government Committee (as of 2019-04-02)

State: Tennessee · Session: 111 · Bill: SB 920

Subjects: Taxes, Amusement

Sponsors: Hawk, Southerland

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