Tennessee · 114th Regular Session (2025-2026) · Bill

HB 1978: Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6.

In committee Last action April 2, 2026: Sponsor(s) Added.

Plain-language summary

HB 1978 is a bill introduced in the Tennessee House on January 22, 2026. According to its official title, it concerns: Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6. Primary sponsor: White. Most recent recorded action (April 2, 2026): Sponsor(s) Added.

Sponsors

Primary sponsor: White.