Tennessee Senate Bill SB2042

Tennessee 2025-2026 Regular Session

• Introduced: 1/22/26

Caption

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

Summary

SB2042 makes a narrow change to Tennessee’s sales and use tax law by allowing the commissioner to issue a specified certificate in either paper or electronic form. The bill amends Tennessee Code Annotated, Section 67-6-318(c)(2), by adding one sentence that expressly authorizes the certificate to be provided in a paper medium or an electronic medium. The measure is administrative in nature and does not change tax rates, expand or reduce tax liability, or alter the underlying sales and use tax framework. Its practical effect is to modernize the delivery of a tax-related certificate and give the Department of Revenue flexibility to use electronic records in addition to paper documents. Because the bill is limited to a formatting and delivery option, the available context suggests little controversy and no recorded opposition. There are no committee transcripts or votes indicating debate, and the bill appears to have been treated as a straightforward technical update. The likely beneficiaries are taxpayers, businesses, and the Department of Revenue, which may be able to process and store certificates more efficiently. The bill also aligns state tax administration with broader electronic-government practices by recognizing electronic documentation as equivalent to paper for this purpose.

Impact

SB2042 amends Tennessee Code Annotated, Title 67, Chapter 6, by authorizing the commissioner to issue a specified sales and use tax certificate in paper or electronic form. This changes the administrative implementation of Section 67-6-318(c)(2) without altering substantive tax obligations, exemptions, or rates. The affected parties are the Department of Revenue and taxpayers or businesses that rely on the certificate in administering sales and use tax matters.

Sentiment

The available record suggests the bill was viewed as a routine technical or administrative update rather than a substantive tax policy change. There are no committee transcripts, recorded votes, or other discussion materials indicating opposition, and nothing in the text suggests a controversial policy shift. Overall sentiment appears neutral to favorable, with the bill likely seen as a modernization measure.

Contention

No notable points of contention are evident in the provided materials. The bill simply permits the commissioner to issue a certificate in paper or electronic medium, so any discussion would likely have centered on administrative convenience, recordkeeping, or implementation rather than disagreement over tax policy. Because there are no transcripts or votes, no specific lawmakers or stakeholder groups are identifiable as holding opposing views.