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

SB 294: Taxes, Exemption and Credits - As introduced, exempts from the sales and use tax the purchase of a motor vehicle that is registered in this state by a qualifying member of the Tennessee national guard; applies the sales tax exemption only to the first $15,000 of the sales price and only to one vehicle sold to such individual within a five-year period. - Amends TCA Title 67, Chapter 6, Part 3.

In committee Last action April 20, 2026: Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026

Plain-language summary

SB 294 is a bill introduced in the Tennessee Senate on January 24, 2025. According to its official title, it concerns: Taxes, Exemption and Credits - As introduced, exempts from the sales and use tax the purchase of a motor vehicle that is registered in this state by a qualifying member of the Tennessee national guard; applies the sales tax exemption only to the first $15,000 of the sales price and only to one vehicle sold to such individual within a five-year period. - Amends TCA Title 67, Chapter 6, Part 3. Primary sponsor: Rusty Crowe (Republican). Most recent recorded action (April 20, 2026): Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026.

Sponsors

Primary sponsor: Rusty Crowe (Republican).