AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, relative to sales and use taxes.

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Plain-English Summary

As introduced, authorizes an entity designated to operate a stadium designed to host games of an intercollegiate football team that competes in the NCAA Division I Football Championship Subdivision (FCS) to receive a special allocation of state and local sales tax revenue derived from the sale of admission to events occurring within the stadium and from all sales of food, drinks, merchandise, and parking sold on the premises of the stadium to fund capital and operation expenses for the stadium. …

Source: OpenStates · fetched April 24, 2026

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