BILL · 2025–26 SESSION

SB 6114: Excise tax/fixture defined

Defining the terms "fixture" and "affixed" for excise tax purposes.

Summary

Defines the terms "fixture," "affixed," and related terms for excise tax purposes, including the real estate excise tax.
Authorizes the Department of Revenue to adopt rules as necessary to administer real estate excise tax definitions.

From the House Bill Analysis 2026 (SB 6114), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · passed Senate, stalled in House

AN ACT Relating to defining the terms "fixture" and "affixed" for excise tax purposes;

Passed February 16, 2026

Version voted on: SB 6114

27 Yea 21 Nay 1 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	27	2	1	0
Republican	0	19	0	0

How each member voted

Mar 12, 2026By resolution, returned to Senate Rules Committee for third reading.
Feb 17, 2026First reading, referred to Finance.
Feb 16, 2026Third reading, passed; yeas, 27; nays, 21; absent, 1; excused, 0.
Feb 16, 2026Rules suspended. Placed on Third Reading.
Feb 12, 2026Placed on second reading by Rules Committee.
Feb 9, 2026Minority; without recommendation.
Feb 9, 2026Minority; do not pass.
Feb 9, 2026WM - Majority; do pass.
Feb 9, 2026Passed to Rules Committee for second reading.
Jan 14, 2026First reading, referred to Ways & Means.

Bill numbers restart every two years, so the same number is a different bill in each session.

SB 6114 (2023–24) Sustainable aviation fuel · Did not pass · stalled on the Senate floor
SB 6114 (2019–20) All-terrain vehicles · Did not pass · stalled on the Senate floor
SB 6114 (2017–18) Juvenile rehab./identicards · Did not pass · stalled on the Senate floor
SB 6114 (2015–16) Fiscal reform · Did not pass · died in committee
SB 6114 (2013–14) Local gov treasury practices · Did not pass · passed Senate, stalled in House
SB 6114 (2011–12) Transportation fare payment · Did not pass · died in committee
SB 6114 (2009–10) Transportation bonds T.O. · Did not pass · died in committee
SB 6114 (2007–08) Autism task force · Did not pass · died in committee