# Tennessee HB 1978: AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

Tennessee HB 1978, 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 failed, last action 2026-04-02 (Sponsor(s) Added.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/TN-HB1978-2025-2026
- 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 1978
- 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: failed
- Chamber: House
- Introduced: 2026-01-22
- Last action: 2026-04-02, Sponsor(s) Added.
- Sponsors: no sponsor on record
- Cosponsors: 31
- Subjects: Taxes, Sales
- Touches household money: no
- Roll calls: 4 (63 yes, 57 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Cosponsor: Rebecca K. Alexander (Republican), House
- Cosponsor: Fred Atchley (Republican), House
- Cosponsor: Charlie Baum (Republican), House
- Cosponsor: Karen D. Camper (Democrat), House
- Cosponsor: Kip Capley (Republican), House
- Cosponsor: Michele Carringer (Republican), House
- Cosponsor: Jesse Chism (Democrat), House
- Cosponsor: Tandy Darby (Republican), House
- Cosponsor: Andrew Farmer (Republican), House
- Cosponsor: Ron M. Gant (Republican), House
- Cosponsor: John Gillespie (Republican), House
- Cosponsor: Yusuf Hakeem (Democrat), House
- Cosponsor: Torrey C. Harris (Democrat), House
- Cosponsor: David B. Hawk (Republican), House
- Cosponsor: Esther Helton-Haynes (Republican), House
- Cosponsor: Dan Howell (Republican), House
- Cosponsor: Kelly Keisling (Republican), House
- Cosponsor: William Lamberth (Republican), House
- Cosponsor: Tom Leatherwood (Republican), House
- Cosponsor: Mary Littleton (Republican), House
- Cosponsor: Harold Love, Jr. (Democrat), House
- Cosponsor: Pat Marsh (Republican), House
- Cosponsor: Brock Martin (Republican), House
- Cosponsor: Larry J. Miller (Democrat), House
- Cosponsor: Debra Moody (Republican), House
- Cosponsor: Jerome Moon (Republican), House
- Cosponsor: Antonio Parkinson (Democrat), House
- Cosponsor: Kevin D. Raper (Republican), House
- Cosponsor: Johnny Shaw (Democrat), House
- Cosponsor: Chris Todd (Republican), House
- Cosponsor: Kevin Vaughan (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-30 | House | FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 3/30/2026 | fail | 37 | 45 |   |
| 2026-03-26 | House | HOUSE CALENDAR &amp; RULES COMMITTEE | fail | 0 | 0 |   |
| 2026-03-17 | House | HOUSE FINANCE, WAYS, AND MEANS COMMITTEE | pass | 17 | 9 |   |
| 2026-03-11 | House | HOUSE FINANCE, WAYS, AND MEANS SUBCOMMITTEE | pass | 9 | 3 |   |

## Actions (19)

- 2026-04-02: Sponsor(s) Added. (House)
- 2026-04-01: Sponsor(s) Added. (House)
- 2026-03-30: Sponsor(s) Added. (House)
- 2026-03-30: Re-ref. Calendar & Rules Committee (House)
- 2026-03-30: Failed to pass H. as am, Ayes 37, Nays 45, PNV 9 (House)
- 2026-03-30: H. adopted am. (Amendment 1 - HA0692) (House)
- 2026-03-26: H. Placed on Regular Calendar for 3/30/2026 (House)
- 2026-03-26: Reset on cal. for 3/30/2026 (House)
- 2026-03-26: Sponsor(s) Added. (House)
- 2026-03-19: H. Placed on Regular Calendar for 3/26/2026 (House)
- 2026-03-18: Placed on cal. Calendar & Rules Committee for 3/19/2026 (House)
- 2026-03-17: Rec. for pass. if am., ref. to Calendar & Rules Committee (House)
- 2026-03-11: Placed on cal. Finance, Ways, and Means Committee for 3/17/2026 (House)
- 2026-03-11: Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee (House)
- 2026-03-04: Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026 (House)
- 2026-02-04: Assigned to s/c Finance, Ways, and Means Subcommittee (House)
- 2026-02-04: P2C, ref. to Finance, Ways, and Means Committee (House)
- 2026-02-02: Intro., P1C. (House)
- 2026-01-22: Filed for introduction (House)

## Bill text

- HA0692 (Substitute), 2026-03-30: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA0692.pdf)
- Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/SB2042.pdf)
- Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/HB1978.pdf)
- SA0547: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA0547.pdf)

## Related bills

- HB 2023: AN ACT to amend Tennessee Code Annotated, Section 40-24-109, relative to the victims assistance assessment. (failed)
- HB 1967: AN ACT to amend Tennessee Code Annotated, Title 39, Chapter 13 and Title 55, Chapter 10, relative to leaving the scene of an accident. (failed)
- HB 1906: AN ACT to amend Tennessee Code Annotated, Title 8, Chapter 34, Part 6, relative to creditable service for a period of disability. (failed)
- HB 1720: AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 13, relative to zoning outside of municipal boundaries. (failed)
- HB 1710: AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 1 and Title 4, Chapter 58, relative to public benefits. (failed)
- HB 1667: AN ACT to amend Tennessee Code Annotated, Title 6 and Title 7, relative to penalties for violations of ordinances. (failed)

## Sources
- [HA0692 (Substitute) (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA0692.pdf)
- [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/SB2042.pdf)
- [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/HB1978.pdf)
- [SA0547 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA0547.pdf)

## Related
- [HB 2023: AN ACT to amend Tennessee Code Annotated, Section 40-24-109, relative to the vi…](https://policyrisk.com/state-bill/TN-HB2023-2025-2026)
- [HB 1967: AN ACT to amend Tennessee Code Annotated, Title 39, Chapter 13 and Title 55, Ch…](https://policyrisk.com/state-bill/TN-HB1967-2025-2026)
- [HB 1906: AN ACT to amend Tennessee Code Annotated, Title 8, Chapter 34, Part 6, relative…](https://policyrisk.com/state-bill/TN-HB1906-2025-2026)
- [HB 1720: AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7 and Title 1…](https://policyrisk.com/state-bill/TN-HB1720-2025-2026)
- [HB 1710: AN ACT to amend Tennessee Code Annotated, Title 4, Chapter 1 and Title 4, Chapt…](https://policyrisk.com/state-bill/TN-HB1710-2025-2026)
- [HB 1667: AN ACT to amend Tennessee Code Annotated, Title 6 and Title 7, relative to pena…](https://policyrisk.com/state-bill/TN-HB1667-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/TN-HB1978-2025-2026 (as of 2026-11-01).
