AN ACT to amend Tennessee Code Annotated, Title 4; Title 9; Title 12; Title 54; Title 55 and Title 67, relative to taxation.

As introduced, requires the commissioner of revenue to report to the general assembly on an annual basis, beginning July 1, 2027, the amount of sales and use tax refunds on purchases of major appliances, residential furniture, and residential building supplies issued to persons receiving federal disaster assistance. - Amends TCA Title 4; Title 9; Title 12; Title 54; Title 55 and Title 67.