Taxes, Exemption and Credits - As introduced, deletes obsolete language concerning a one-time sales tax holiday that occurred in August 2020. - Amends TCA Title 67, Chapter 6, Part 3.

SB 117 deletes outdated references to a one-time August 2020 sales tax holiday from Tennessee’s tax code (TCA Title 67, Chapter 6, Part 3). The bill affects no new policies or taxpayers, as it only removes obsolete language about a past event. It amends Section 67-6-393 by deleting subsection (f), which previously referenced the expired tax holiday. This is a purely administrative update with no new tax obligations or exemptions. The bill has no substantive policy impact and is solely intended to streamline the tax code.