Taxes, Sales - As enacted, increases, from two to four, the number of temporary sales periods that a bona fide religious institution may participate in and be exempt from registering to collect sales tax on sales directly to consumers made during such temporary sales period. - Amends TCA Section 67-6-102.

SB 659 amends Tennessee's sales tax law to allow bona fide religious institutions to hold up to four temporary sales events per year without registering to collect sales tax, increasing the previous limit of two. This change directly affects religious organizations that sell goods during periodic events like bake sales or craft fairs. The bill modifies Section 67-6-102 of the Tennessee Code to explicitly include religious institutions under the existing exemption for volunteer fire departments. The policy change provides greater flexibility for these groups to conduct fundraising activities without administrative tax registration requirements.