Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6.

{"id": "ocd-bill/3ab440cc-a7b0-464c-b557-5a8b86e197a8", "session": "114", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:tn/government", "name": "Tennessee", "classification": "state"}, "from_organization": {"id": "ocd-organization/d4c442c8-d4d7-4ea9-a3fd-b856b2904d8b", "name": "Senate", "classification": "upper"}, "identifier": "SB 2453", "title": "Taxes, Sales - As enacted, extends the deadline by which a county that borders at least three distressed rural counties must apply to be eligible to retain the sales and use tax generated from a commercial development district from December 31, 2026, to December 31, 2040; extends the deadline for the commissioner of finance and administration to approve a commercial development district from June 30, 2031, to June 30, 2041. - Amends TCA Title 67, Chapter 6.", "classification": ["bill"], "subject": ["Sales", "Taxes"], "extras": {}, "created_at": "2026-02-03T07:47:46.425713+00:00", "updated_at": "2026-05-28T09:39:07.194424+00:00", "openstates_url": "https://openstates.org/tn/bills/114/SB2453/", "first_action_date": "2026-02-02", "latest_action_date": "2026-05-27", "latest_action_description": "Comp. became Pub. Ch. 1038", "latest_passage_date": ""}