Taxes, Sales - As enacted, increases, from two to four, the number of temporary sales periods that a bona fide religious institution may participate in and be exempt from registering to collect sales tax on sales directly to consumers made during such temporary sales period. - Amends TCA Section 67-6-102.

HB 594 amends Tennessee law to allow religious institutions to hold up to four annual temporary sales events without needing to register for sales tax collection, increasing the previous limit of two events. This change directly affects bona fide religious organizations in Tennessee that sell goods directly to consumers during these limited sales periods. The bill updates Tennessee Code Annotated Section 67-6-102 by adding religious institutions to the list of exempt entities, alongside volunteer fire departments. The policy change, effective May 21, 2025, reduces administrative burdens for religious groups conducting fundraising or community sales.