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

SB 1875: Taxes - As enacted, requires a person using a liquified gas propelled motor vehicle to pay the liquified gas tax on delivery of the liquified gas into the vehicle's fuel supply tank instead of prepaying the tax on an annual basis; eliminates the annual renewal requirement for the liquified gas user permit, instead making it a permanent and valid permit dependent on timely reports and remittance of taxes or until surrendered or canceled; makes other tax-related changes. - Amends TCA Title 67, Chapter 1, Part 18; Title 67, Chapter 3, Part 11 and Title 67, Chapter 6.

Enacted Last action April 6, 2026: Pub. Ch. 653

Plain-language summary

SB 1875 is a bill introduced in the Tennessee Senate on January 21, 2026. According to its official title, it concerns: Taxes - As enacted, requires a person using a liquified gas propelled motor vehicle to pay the liquified gas tax on delivery of the liquified gas into the vehicle's fuel supply tank instead of prepaying the tax on an annual basis; eliminates the annual renewal requirement for the liquified gas user permit, instead making it a permanent and valid permit dependent on timely reports and remittance of taxes or until surrendered or canceled; makes other tax-related changes. - Amends TCA Title 67, Chapter 1, Part 18; Title 67, Chapter 3, Part 11 and Title 67, Chapter 6. Primary sponsor: Johnson. Most recent recorded action (April 6, 2026): Pub. Ch. 653.

Sponsors

Primary sponsor: Johnson.