Taxes, Sales - As introduced, allocates all revenue generated from the state sales tax on retail sales of recreational vessels, recreational vessel accessories, and wildlife-related outdoor recreational goods to the wildlife resources fund. - Amends TCA Title 11; Title 67; Title 69 and Title 70.

HB 2118 redirects all state sales tax revenue from recreational vessels (including sailboats and non-motorized craft), vessel accessories (like trailers and life jackets), and wildlife-related outdoor goods (such as fishing rods, hunting gear, and ammunition) to the Wildlife Resources Fund starting July 1, 2026. This funding will cover the operational costs of the Tennessee Wildlife Resources Agency. The bill specifically excludes existing tax allocations for education (from 1992) and infrastructure (from 2002) from this redirection. It affects businesses selling these recreational items and ensures dedicated funding for wildlife management programs.