Taxes, Exemption and Credits - As introduced, exempts from the sales and use tax the purchase of a motor vehicle that is registered in this state by a qualifying member of the Tennessee national guard; applies the sales tax exemption only to the first $15,000 of the sales price and only to one vehicle sold to such individual within a five-year period. - Amends TCA Title 67, Chapter 6, Part 3.

HB 193 would exempt qualifying Tennessee National Guard members from paying state sales tax on the first $15,000 of a new vehicle purchase. The exemption applies to one vehicle per member every five years and requires proof of service and unit verification to claim. This change would take effect July 1, 2025, if passed, directly benefiting active Guard members purchasing vehicles in Tennessee. The bill modifies existing tax law to provide this limited tax break for military personnel.