Taxes - As introduced, requires every taxpayer eligible for an excise tax exemption under present law to file the application for, or renewal of, the exemption on or before the 20th day, instead of the 15th day, of the fourth month following the close of the first tax year for which the person claims the exemption. - Amends TCA Title 67.

SB 2615 changes a deadline for taxpayers claiming excise tax exemptions in Tennessee. It extends the filing deadline from the 15th to the 20th day of the fourth month following the first tax year for which the exemption is claimed. The bill amends Tennessee Code Annotated Title 67, Section 67-4-2008(f), replacing "fifteenth day" with "twentieth day" in the relevant section. This directly affects businesses and individuals eligible for excise tax exemptions under current law.