Sales And Use Tax Exemptions

This bill removes outdated language related to a one-time sales tax holiday that took place in August 2020. It updates the Tennessee sales and use tax laws by ensuring that they reflect current regulations and do not include references to past events.

TN SB0117 is a senate bill in the Tennessee 114th General Assembly, sponsored by Ferrell Haile (R), currently “Introduced” since January 13, 2025.

We track 9,160 Tennessee bills this session, 129 of them sponsored by Ferrell Haile.

Supporters of the bill would argue that it streamlines the tax code by eliminating unnecessary and obsolete provisions. This update helps to clarify the law for taxpayers and businesses, making it easier to understand their obligations under current tax regulations.

Critics may contend that this bill focuses on minor administrative changes while ignoring more pressing tax issues facing Tennesseans. They might argue that the legislature should prioritize broader tax reforms instead of addressing outdated language that has little impact on the average citizen.

The bill SB0117 seeks to amend the Tennessee Code regarding sales and use tax exemptions by deleting obsolete language related to a past sales tax holiday. The sponsor, Ferrell Haile, has a diverse portfolio of personal financial interests, primarily in the pharmaceutical and healthcare sectors through his occupation as a pharmacist and his ownership of Perkins Drugs & Gift Shoppe. However, these interests do not have a direct connection to the subject matter of the bill, which primarily deals with taxation rather than healthcare or pharmaceuticals.

Furthermore, while Haile has various business interests, including real estate and agricultural enterprises, none of these are directly impacted by changes in sales tax exemptions. The bill does not introduce new tax benefits or burdens that would specifically affect his businesses or investments. Therefore, the analysis indicates a low risk of conflict of interest, as there are no evident financial incentives for Haile that would arise from the passage of this bill.

Unlike federal analysis based on campaign donations, state analysis examines legislators' personal financial interests — their jobs, businesses, and investments.

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