The Tennessee Department of Revenue (DOR) announced that the Nashville Metropolitan Government has expanded its Central Business Improvement District (CBID) boundaries, effective Jan. 1, 2026, and Jan. 1, 2027. Retailers within the CBID will be subject to a 0.50 percent fee on the sales price of certain taxable tangible personal property and services. Additionally, certain sales, such as those exempt from Tennessee sales tax, will not be subject to the CBID fee. [Tenn. Dep’t of Revenue, Central Business Improvement District, 09/17/25]
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