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

SB 1099: Taxes, Privilege - As enacted, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks; adds certain reporting requirements. - Amends TCA Title 40 and Title 67.

In committee Last action April 27, 2026: Comp. became Pub. Ch. 743

Plain-language summary

SB 1099 is a bill introduced in the Tennessee Senate on February 5, 2025. According to its official title, it concerns: Taxes, Privilege - As enacted, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks; adds certain reporting requirements. - Amends TCA Title 40 and Title 67. Primary sponsor: Ferrell Haile (Republican). Most recent recorded action (April 27, 2026): Comp. became Pub. Ch. 743.

Sponsors

Primary sponsor: Ferrell Haile (Republican).