Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6.

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Crossed Over

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Enacted

Overview Bill text 3 Compare versions History 9 Sponsors

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Chamber: Senate
Introduced: Jan 22, 2026
Last action: Apr 20, 2026 — Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
Session: 114
Momentum: 30 · Low

PASSAGE PROBABILITY

24.6% Unlikely

Why this number

Stage base In Committee — base rate 51%, measured from TN's completed sessions
Momentum -4 30/100 from the pace of recorded action
Time since last action -22 176 days quiet

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