# Tennessee HB 0397: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes. Tennessee HB 0397, AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes., is a 114th General Assembly (2025-2026) House bill sponsored by no sponsor on record; status signed, last action 2026-05-14 (Effective date(s) 05/07/2026) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/TN-HB0397-2025-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Tennessee HB 0397 - State: Tennessee - Session: 114th General Assembly (2025-2026) - Title: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes. - Status: signed - Chamber: House - Introduced: 2025-01-28 - Last action: 2026-05-14, Effective date(s) 05/07/2026 - Sponsors: no sponsor on record - Cosponsors: 2 - Subjects: Taxes, Sales - Touches household money: no - Roll calls: 8 (323 yes, 102 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - Stadium gets sales tax funding: mixed, low. Beginning January 1, 2027, Tennessee redirects state and local sales taxes from qualifying stadium activity to the stadium’s governing entity. The stadium must be in a county with 366,200–366,300 residents under the 2020 federal census or a later federal census. It must be designed for NCAA Divisio… ## Sponsors and cosponsors - Cosponsor: Yusuf Hakeem (Democrat), House - Cosponsor: Greg Martin (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-22 | Senate | FLOOR VOTE: as Amended Third Consideration 4/22/2026 | pass | 31 | 0 | | | 2026-04-22 | House | FLOOR VOTE: MESSAGE CALENDAR 2 CONCUR IN SENATE AMENDMENT # 1 4/22/2026 | pass | 88 | 3 | | | 2026-04-21 | House | FLOOR VOTE: REGULAR CALENDAR MOTION TO DEFER AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2026 | fail | 20 | 68 | | | 2026-04-21 | House | FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2026 | pass | 78 | 10 | | | 2026-04-21 | House | FLOOR VOTE: REGULAR CALENDAR PREVIOUS QUESTION AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2026 | pass | 68 | 21 | | | 2026-04-20 | House | HOUSE CALENDAR & RULES COMMITTEE | fail | 0 | 0 | | | 2026-04-15 | House | HOUSE FINANCE, WAYS, AND MEANS COMMITTEE | pass | 26 | 0 | | | 2026-04-15 | House | HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE | pass | 12 | 0 | | ## Actions (37) - 2026-05-14: Effective date(s) 05/07/2026 - 2026-05-14: Pub. Ch. 927 - 2026-05-07: Signed by Governor. - 2026-05-06: Transmitted to Governor for his action. (House) - 2026-05-05: Signed by Senate Speaker (Senate) - 2026-04-30: Signed by H. Speaker (House) - 2026-04-28: Enrolled; ready for sig. of H. Speaker. (House) - 2026-04-22: H. concurred in S. am. no. 1 Ayes 88, Nays 3 PNV 0 HB0397 (House) - 2026-04-22: H. Placed on Message Calendar #2 for 4/22/26 (House) - 2026-04-22: Passed Senate as amended, Ayes 31, Nays 0 (Senate) - 2026-04-22: Senate adopted Amendment (Amendment 1 - SA1104) (Senate) - 2026-04-22: Senate substituted House Bill for companion Senate Bill. (Senate) - 2026-04-22: Received from House, Passed on First Consideration (Senate) - 2026-04-21: Engrossed; ready for transmission to Sen. (House) - 2026-04-21: Passed H., as am., Ayes 78, Nays 10, PNV 3 (House) - 2026-04-21: H. adopted am. (Amendment 1 - HA1189) (House) - 2026-04-21: Sponsor(s) Added. (House) - 2026-04-16: H. Placed on Regular Calendar for 4/20/2026 (House) - 2026-04-15: Placed on cal. Calendar & Rules Committee for 4/16/2026 (House) - 2026-04-15: Rec. for pass. if am., ref. to Calendar & Rules Committee (House) - 2026-04-15: Placed on cal. Finance, Ways, and Means Committee for 4/15/2026 (House) - 2026-04-15: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee (House) - 2026-04-08: Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2026 (House) - 2026-04-08: Action Def. in s/c Finance, Ways, and Means Subcommittee to the Final Calendar No. 2 (House) - 2026-04-01: Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/8/2026 (House) - 2025-04-09: Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025 (House) - 2025-04-02: Placed behind the budget (House) - 2025-03-26: Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/2/2025 (House) - 2025-03-26: Action Def. in s/c Finance, Ways, and Means Subcommittee to 4/2/2025 (House) - 2025-03-19: Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/26/2025 (House) - 2025-03-06: Sponsor change. (House) - 2025-03-06: Sponsor(s) withdrawn. (House) - 2025-02-05: Sponsor(s) Added. (House) - 2025-02-05: Assigned to s/c Finance, Ways, and Means Subcommittee (House) - 2025-02-05: P2C, ref. to Finance, Ways, and Means Committee (House) - 2025-02-03: Intro., P1C. (House) - 2025-01-28: Filed for introduction (House) ## Bill text - HA1189 (Substitute), 2026-04-21: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA1189.pdf) - Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0927.pdf) - Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/SB0211.pdf) - Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/HB0397.pdf) - SA1104: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA1104.pdf) ## Related bills - HB 0162: AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes. (failed) - SB 2733: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 85 of the Private Acts of 2004; and any other acts amendatory thereto, relative t… (failed) - SB 2690: AN ACT to make appropriations for the purpose of defraying the expenses of the state government for the fiscal years beginning July 1, 2025, and July 1, 2026,… (signed) - SB 2716: AN ACT to amend Chapter 325 of the Private Acts of 1945; as amended by Chapter 335 of the Private Acts of 1968; Chapter 282 of the Private Acts of 1972; Chapte… (failed) - SB 2702: AN ACT to amend Chapter 154 of the Private Acts of 1955; as amended by Chapter 158 of the Private Acts of 1988; Chapter 204 of the Private Acts of 1990; and an… (failed) - SB 2725: AN ACT to amend Chapter 48 of the Private Acts of 1919; as amended and rewritten by Chapter 15 of the Private Acts of 2013; Chapter 25 of the Private Acts of 2… (failed) ## Sources - [HA1189 (Substitute) (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA1189.pdf) - [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0927.pdf) - [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/SB0211.pdf) - [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/HB0397.pdf) - [SA1104 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA1104.pdf) ## Related - [HB 0162: AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.](https://policyrisk.com/state-bill/TN-HB0162-2025-2026) - [SB 2733: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 8…](https://policyrisk.com/state-bill/TN-SB2733-2025-2026) - [SB 2690: AN ACT to make appropriations for the purpose of defraying the expenses of the…](https://policyrisk.com/state-bill/TN-SB2690-2025-2026) - [SB 2716: AN ACT to amend Chapter 325 of the Private Acts of 1945; as amended by Chapter…](https://policyrisk.com/state-bill/TN-SB2716-2025-2026) - [SB 2702: AN ACT to amend Chapter 154 of the Private Acts of 1955; as amended by Chapter…](https://policyrisk.com/state-bill/TN-SB2702-2025-2026) - [SB 2725: AN ACT to amend Chapter 48 of the Private Acts of 1919; as amended and rewritte…](https://policyrisk.com/state-bill/TN-SB2725-2025-2026) - [Tennessee bills](https://policyrisk.com/states/tennessee/bills) - [Tennessee state hub](https://policyrisk.com/states/tennessee) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/TN-HB0397-2025-2026 (as of 2026-11-01).