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

HB 308: Taxes, Sales - As introduced, authorizes certain counties to levy a local option sales tax at the rate of 3.75 percent, instead of a maximum of 2.75 percent, if the revenue from the increase in such tax is used by the county exclusively for the construction of a new county jail or to retire debt, including principal and interest and related expenses, on such construction. - Amends TCA Title 67, Chapter 6, Part 7.

In committee Last action April 8, 2025: Failed in State & Local Government Committee

Plain-language summary

HB 308 is a bill introduced in the Tennessee House on January 22, 2025. According to its official title, it concerns: Taxes, Sales - As introduced, authorizes certain counties to levy a local option sales tax at the rate of 3.75 percent, instead of a maximum of 2.75 percent, if the revenue from the increase in such tax is used by the county exclusively for the construction of a new county jail or to retire debt, including principal and interest and related expenses, on such construction. - Amends TCA Title 67, Chapter 6, Part 7. Primary sponsor: John Gillespie (Republican). Most recent recorded action (April 8, 2025): Failed in State & Local Government Committee.

Sponsors

Primary sponsor: John Gillespie (Republican).