Tennessee SB 2266: Taxes, Sales - As enacted, specifies that any entity that qualifies for exemption as a spallation neutron source facility will not be eligible for a sales and use tax exemption with regard to any industrial machinery that is used in operation of a qualified data center or used primarily for research and development; provides exception for a leadership computing facility that is funded by the United States government or instrumentality thereof, not funded with any state funds, and located at a national laboratory. - Amends TCA Title 7; Title 9; Title 13 and Title 67, Chapter 6.

Status: Effective date(s) 05/15/2018 (as of 2018-05-18)

State: Tennessee · Session: 110 · Bill: SB 2266

Subjects: Taxes, Sales

Sponsors: Calfee, Yager

View Tennessee SB 2266 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.