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Single Sales Factor & Infrastructure

Throughout our history, the Tennessee Chamber has played a major role in enacting legislation that makes Tennessee a great place for business. Some of our strongest policy efforts include employment at will, ‘right to work’, workers’ compensation system protections and tax exemptions for manufacturers and all businesses.

In 2017, the Tennessee Chamber successfully addressed a growing concern for business – funding much needed repairs and maintenance of our decaying infrastructure and updating a tax code that hindered our economic growth. The Tennessee Chamber began a long-term grassroots engagement plan working with other trade associations and our elected officials to eventually pass a $130 million tax savings provision for manufacturers known as the Single Sales Factor that also included crucial transportation improvements that increased road funding and projects across our state.

With strong opposition, this was not an easy task, but the Tennessee Chamber engaged business and our grassroots networks of local chambers of commerce and economic development professionals across the state. The SSF provision allows manufacturers to change their state franchise and excise tax calculations to encourage more investment and growth, and it has been significantly important to Tennessee’s economic development. The SSF provision was a long time coming and the Tennessee Chamber congratulates Governor Bill Haslam and the 110th Tennessee General Assembly for passing this bill.  

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