AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 9; Title 49 and Title 67, relative to lottery tickets.
Summary
HB0051 creates a new county-level tax on the retail sale of lottery tickets and lottery shares in Tennessee. The bill defines key terms, including “lottery ticket,” “share,” “lottery retailer,” and the responsible state agencies, and then authorizes each county to levy a 5% tax on the sales price of lottery tickets or shares sold at retail within that county. The tax is described as being in addition to all other taxes imposed on lottery retailers.
The bill assigns administration and collection of the tax to the commissioner of revenue and requires lottery retailers to register with the department, file monthly returns, and remit the tax on a monthly schedule. It also directs that 2% of the revenue collected be retained by the department for administration, with the remainder distributed in the same manner as existing law governing certain local tax revenues. The bill authorizes the department to adopt rules for implementation and collection and requires the Tennessee Education Lottery Corporation to provide sales information to the department upon request for tax administration purposes.
Impact
HB0051 would add a new part to Title 67 governing a county entertainment tax on lottery ticket and lottery share sales, creating new compliance obligations for lottery retailers and new administrative duties for the Department of Revenue. It would also require information sharing between the Tennessee Education Lottery Corporation and the Department of Revenue and would affect how local tax revenue from lottery sales is collected and distributed. The act takes effect immediately for rulemaking and form development, with the tax provisions taking effect January 1, 2026.
Sentiment
No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the bill text alone, the measure appears to be a revenue and administration bill rather than a policy dispute bill, but the absence of discussion prevents a reliable assessment of legislative sentiment.
Contention
The main potential points of contention are the new 5% local tax on lottery sales, the added compliance burden on lottery retailers, and the requirement that lottery sales data be shared with the Department of Revenue for tax enforcement. Counties may differ in whether they want to impose the tax, and retailers may object to the additional reporting and remittance obligations. Because no transcripts or votes are available, no specific lawmakers, agencies, or stakeholder groups are identified as having raised these concerns.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 29; Title 33; Title 38; Title 39; Title 40; Title 41; Title 43; Title 45; Title 50; Title 53; Title 54; Title 63; Title 67; Title 68 and Title 71, relative to the "Pot for Potholes Act."
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