Senate Bill 826 amends Tennessee Code Annotated, specifically Section 67-4-708(3)(C), to include a new category of services subject to business tax. The bill adds a new subdivision that specifies "services furnished by persons engaged in the appraisal of real estate or real property" as taxable.

Additionally, the bill updates the existing language by replacing references to subdivisions (3)(C)(i)-(xvi) with subdivisions (3)(C)(i)-(xvii) to reflect this new inclusion. The act is set to take effect immediately upon becoming law, emphasizing the importance of the public welfare.

Statutes affected:
Introduced: 67-4-708(3)(C), 67-4-708