SUT-133 - The CBID Fee – Overview

Public Chapter 466 (2021) increases the CBID fee from .25% to .50%. SUT-133 has been updated to reflect this change.

Effective July 1, 2021, the Central Business Improvement District (CBID) fee is .50% of the sales price of certain tangible personal property and services.

Reference Important Notice 21-12. Tenn. Code Ann. § 7-88-117.

Note:  This article was updated on May 28, 2021. The previous version of SUT-133 is available here.

 

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