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

SB 2042: Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6.

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 2042 is a bill introduced in the Tennessee Senate on January 22, 2026. According to its official title, it concerns: Taxes, Sales - As introduced, authorizes the commissioner of revenue to issue a certificate of exemption to a taxpayer who qualifies for the sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities in paper or electronic medium. - Amends TCA Title 67, Chapter 6. Primary sponsor: Brent Taylor (Republican). Most recent recorded action (April 20, 2026): Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Brent TaylorPrimary sponsorRepublicanSenate31

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
  2. Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
  3. Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
  4. Refer to Senate Finance, Ways & Means Committee w/ negative recommendation, as amended
  5. Placed on Senate FW&M Revenue Subcommittee calendar for 3/3/2026
  6. Refer to Senate FW&M Revenue Subcommittee
  7. Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
  8. Introduced, Passed on First Consideration
  9. Filed for introduction

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source