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

SB 211: Taxes, Sales - As enacted, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and local sales tax revenue derived from the sale of admission to events occurring within the stadium and from all sales of food, drinks, merchandise, and parking sold on the premises of the stadium to fund capital and operation expenses for the stadium. - Amends TCA Title 67, Chapter 6.

In committee Last action May 14, 2026: Comp. became Pub. Ch. 927

Plain-language summary

SB 211 is a bill introduced in the Tennessee Senate on January 16, 2025. According to its official title, it concerns: Taxes, Sales - As enacted, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and local sales tax revenue derived from the sale of admission to events occurring within the stadium and from all sales of food, drinks, merchandise, and parking sold on the premises of the stadium to fund capital and operation expenses for the stadium. - Amends TCA Title 67, Chapter 6. Primary sponsor: Bo Watson (Republican). Most recent recorded action (May 14, 2026): Comp. became Pub. Ch. 927.

Sponsors

Primary sponsor: Bo Watson (Republican).