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.

HB 2493 (Tennessee) adds advertising services to the state's sales tax, applying a tax to businesses with $100 million or more in annual revenue. It specifically covers services like digital, TV, radio, billboard, and print ads purchased by these large businesses for promoting their brands or products. The bill defines "advertising" broadly to include sponsorships and all public-facing promotional communications. This changes the tax law by making such advertising services taxable for qualifying businesses, effective January 1, 2027.