# Tennessee HB 0594: AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to temporary sales.

Tennessee HB 0594, AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to temporary sales., is a 114th General Assembly (2025-2026) House bill sponsored by no sponsor on record; status signed, last action 2025-05-27 (Effective date(s) 05/21/2025); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TN-HB0594-2025-2026
- 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 0594
- State: Tennessee
- Session: 114th General Assembly (2025-2026)
- Title: AN ACT to amend Tennessee Code Annotated, Section 67-6-102, relative to temporary sales.
- Status: signed
- Chamber: House
- Introduced: 2025-01-30
- Last action: 2025-05-27, Effective date(s) 05/21/2025
- Sponsors: no sponsor on record
- Cosponsors: 2
- Subjects: Taxes, Sales
- Touches household money: yes
- Roll calls: 5 (159 yes, 2 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Religious institutions gain temporary sales tax treatment: benefit, low. Tennessee's temporary-sales tax rule now covers bona fide religious institutions, alongside volunteer fire departments. The change covers only sales that qualify under the existing temporary-sales rule, not all sales by religious institutions. It took effect as soon as the act became law.

## Sponsors and cosponsors

- Cosponsor: Scott Cepicky (Republican), House
- Cosponsor: Renea Jones (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-22 | Senate | FLOOR VOTE: Third Consideration 4/22/2025 | pass | 28 | 2 |   |
| 2025-04-21 | House | HOUSE CALENDAR & RULES COMMITTEE | fail | 0 | 0 |   |
| 2025-04-21 | House | FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/21/2025 | pass | 93 | 0 |   |
| 2025-04-17 | House | HOUSE FINANCE, WAYS, AND MEANS COMMITTEE | pass | 27 | 0 |   |
| 2025-04-17 | House | HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE | pass | 11 | 0 |   |

## Bill text

- Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0493.pdf)
- Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/HB0594.pdf)
- Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/HB0594.pdf)

## Related bills

- HB 0489: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Title 55, relative to criminal law. (failed)
- 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 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 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)

## Sources
- [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0493.pdf)
- [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/HB0594.pdf)
- [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/HB0594.pdf)

## Related
- [HB 0489: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Titl…](https://policyrisk.com/state-bill/TN-HB0489-2025-2026)
- [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 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 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)
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Source: PRIA, https://policyrisk.com/state-bill/TN-HB0594-2025-2026 (as of 2026-11-01).