TN SB2058 | 2013-2014 | 108th General Assembly
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 23 2014 - 25% progression, died in chamber
Action: 2014-03-04 - Assigned to Gen. Sub of: S. Tax Sub Committee of F,W&M.
Text: Latest bill text (Draft #1) [PDF]
Status: Introduced on January 23 2014 - 25% progression, died in chamber
Action: 2014-03-04 - Assigned to Gen. Sub of: S. Tax Sub Committee of F,W&M.
Text: Latest bill text (Draft #1) [PDF]
Summary
As introduced, exempts railroads from sales and use tax based on the decision of the U.S. District Court for the Middle District of Tennessee in Illinois Central Railroad Company v. TN Department of Revenue; subjects railroads to the same diesel fuel tax treatment as motor carriers under present law; revises other provisions related to the collection and allocation of such taxes. - Amends TCA Section 9-4-207; Title 67, Chapter 6; Title 67, Chapter 3, Part 2 and Chapter 602 of the Public Acts of 2007.
Title
As introduced, exempts railroads from sales and use tax based on the decision of the U.S. District Court for the Middle District of Tennessee in Illinois Central Railroad Company v. TN Department of Revenue; subjects railroads to the same diesel fuel tax treatment as motor carriers under present law; revises other provisions related to the collection and allocation of such taxes. - Amends TCA Section 9-4-207; Title 67, Chapter 6; Title 67, Chapter 3, Part 2 and Chapter 602 of the Public Acts of 2007.
Sponsors
History
Date | Chamber | Action |
---|---|---|
2014-03-04 | Senate | Assigned to Gen. Sub of: S. Tax Sub Committee of F,W&M. |
2014-02-26 | Senate | Placed on S. Tax Sub Committee of F,W&M. cal. for 3/4/2014 |
2014-02-04 | Senate | Ref. to S. Tax Sub Comm. |
2014-01-29 | Senate | P2C, ref. to S. FW&M Comm. |
2014-01-27 | Senate | Intro., P1C. |
2014-01-23 | Senate | Filed for intro. |
Same As/Similar To
HB1395 (Crossfiled) 2014-01-15 - Assigned to s/c Finance, Ways & Means Subcommittee
Subjects
Tennessee State Sources
Type | Source |
---|---|
Summary | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB2058&ga=108 |
Text | https://www.capitol.tn.gov/Bills/108/Bill/SB2058.pdf |