SB 2042 — AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.
Last action — Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
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✓Introduced
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✓In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill has passed the Senate. Introduced January 22, 2026. It now moves to the second chamber.
Next likely step: consideration and a floor vote in the House.
Odds of enactment
Moderate chanceBased on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Passed Senate
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
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Failed a recorded vote
Failed 1 recorded vote so far — a real headwind.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
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.
Bill Text
- Full text View text Current pdf
Action History
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Filed for introduction
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Intro., P1C.
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P2C, ref. to Finance, Ways, and Means Committee
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Assigned to s/c Finance, Ways, and Means Subcommittee
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Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/11/2026
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Rec for pass if am by s/c ref. to Finance, Ways, and Means Committee
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Placed on cal. Finance, Ways, and Means Committee for 3/17/2026
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Rec. for pass. if am., ref. to Calendar & Rules Committee
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Placed on cal. Calendar & Rules Committee for 3/19/2026
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H. Placed on Regular Calendar for 3/26/2026
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Sponsor(s) Added.
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Reset on cal. for 3/30/2026
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H. Placed on Regular Calendar for 3/30/2026
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H. adopted am. (Amendment 1 - HA0692)
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Failed to pass H. as am, Ayes 37, Nays 45, PNV 9
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Re-ref. Calendar & Rules Committee
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Sponsor(s) Added.
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Sponsor(s) Added.
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Sponsor(s) Added.
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Filed for introduction
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Introduced, Passed on First Consideration
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Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee
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Refer to Senate FW&M Revenue Subcommittee
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Placed on Senate FW&M Revenue Subcommittee calendar for 3/3/2026
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Refer to Senate Finance, Ways & Means Committee w/ negative recommendation, as amended
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Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
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Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
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Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
Sponsors
- Brent Taylor · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 132 not signed on
Sponsors (1)
- Taylor, Brent Republican
Co-sponsors (0)
None.
Not signed on (132)
132 members have not signed on to this bill.
Show all 132 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
Roll call published as PDF — view source.
Subjects
Frequently asked questions
- What does SB 2042 do?
- 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.
- Who sponsors SB 2042?
- SB 2042 is sponsored by Taylor, Brent (Republican).
- What is the current status of SB 2042?
- This bill has passed the Senate. Introduced January 22, 2026. It now moves to the second chamber.
- Where can I track SB 2042?
- Track SB 2042 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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