Taxes, Sales - As introduced, applies the sales and use tax to advertising services purchased by or on behalf of a business entity that generates annual revenue in amount equal to or greater than $100 million. - Amends TCA Title 67.

SB 2568 would apply Tennessee's sales and use tax to advertising services purchased by large businesses with annual revenue of $100 million or more. This includes digital, TV, radio, billboard, print, and sponsorship advertising used to promote products or services. The law directly affects only the largest businesses in the state, exempting smaller companies. The tax would take effect on January 1, 2027, after rules are finalized by the Department of Revenue.