Tennessee SB 215: Taxes, Sales - As enacted, excludes from the definition of "tangible personal property" for sales and use tax purposes certain mains, pipes, pipelines, and tanks and certain railroads, railroad structures, substructures, tracks and the metal thereon, branches, switches, and other improvements thereon; deems all as realty upon installation for purposes of sales tax laws. - Amends TCA Title 67.

Status: Pub. Ch. 86 (as of 2021-04-12)

State: Tennessee · Session: 112 · Bill: SB 215

Subjects: Sales, Taxes

Sponsors: Hazlewood, Watson

View Tennessee SB 215 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.