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.

HB 1978 modifies Tennessee's sales tax exemption process for warehouse construction by allowing the commissioner of revenue to issue exemption certificates for qualified building materials in both paper and electronic formats. This change directly affects businesses constructing, expanding, or renovating new or expanded warehouse or distribution facilities in Tennessee. The bill updates Tennessee Code Annotated Title 67, Chapter 6, specifically adding electronic certification as an option without altering the eligibility criteria for the tax exemption. It is a procedural update focused solely on administrative efficiency for tax exemptions.