Taxes, Business - As introduced, exempts services furnished by persons engaged in the appraisal of real estate or real property from business tax. - Amends TCA Title 67, Chapter 4, Part 7.

SB 826 would exempt real estate appraisers from Tennessee's business tax on their services. The bill amends the state's business tax code (TCA Title 67, Chapter 4, Part 7) to add a specific exemption for "services furnished by persons engaged in the appraisal of real estate or real property." This change removes a tax burden currently applied to appraisal services provided by licensed professionals. It directly affects real estate appraisers who provide property valuation services to clients like homeowners, buyers, and sellers.