Tennessee HB 2182: Taxes, Sales - As enacted, redefines a "qualified data center," for purposes of sales and use taxes, to include a data center that previously made the required capital investment in excess of $100 million and previously created at least 15 net new full-time employee jobs and the data center is transferred to an affiliate pursuant to a corporate reorganization under the Internal Revenue Code. - Amends TCA Section 67-6-102.

Status: Pub. Ch. 886 (as of 2024-05-13)

State: Tennessee · Session: 113 · Bill: HB 2182

Subjects: Sales, Taxes

Sponsors: White

View Tennessee HB 2182 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.