AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxation.
Summary
HB1183 makes a narrow change to Tennessee’s sales tax law by extending a filing or administrative deadline in Tennessee Code Annotated, Section 67-6-217(d). The bill replaces the date "December 31" with "January 15," giving affected taxpayers or administrators additional time to complete whatever action is required under that subsection. The measure is framed as a technical amendment to Title 67, which governs taxation.
Because the bill only changes a date in an existing tax statute, it does not create a new tax, change tax rates, or alter the underlying tax structure. Its practical effect is to shift the deadline by about two weeks into the following year, which may affect compliance timing, reporting, or processing for the parties covered by Section 67-6-217(d).
Impact
The bill amends Tennessee Code Annotated, Title 67, Section 67-6-217(d), by changing a statutory deadline from December 31 to January 15. This directly affects the administration of the tax provision referenced in that subsection and any taxpayers, businesses, or tax administrators subject to its deadline. No other statutes are changed, and the bill appears to be a targeted technical adjustment rather than a broad tax policy revision.
Sentiment
There is no recorded committee transcript or vote history provided, so there is no direct evidence of debate or opposition in the available materials. Based on the bill text alone, the measure appears routine and noncontroversial, with a technical deadline extension likely intended to ease administration or compliance.
Contention
No specific points of contention are documented in the provided context. If any concern were to arise, it would likely center on whether extending the deadline could affect revenue timing, compliance enforcement, or administrative workload, but no legislator, committee member, or stakeholder is identified as raising such issues in the available record.