A RESOLUTION to recognize and thank Tennessee's retailers for collecting sales taxes for the State.
Summary
SJR 399 is a ceremonial joint resolution that recognizes and thanks Tennessee retailers for collecting and remitting state sales taxes. The resolution states that retailers collected and remitted $14 billion in sales taxes in 2024 and emphasizes that this collection is done for the convenience of the State. It also notes that when consumers pay by credit or debit card, transaction fees are charged on the full purchase amount, including the sales tax portion, which means retailers bear those fees even though the tax revenue benefits the State.
The resolution does not change tax rates, collection procedures, or any substantive law. Instead, it expresses legislative appreciation for retailers’ role in administering the sales tax system and highlights the financial burden retailers incur when processing card payments on taxable transactions. It also suggests that the State and retailers should work together to address those burdens in the future.
Impact
Because SJR 399 is a resolution rather than a bill amending the code, it has no direct legal effect on Tennessee tax statutes, retailer obligations, or payment processing rules. Its practical impact is symbolic: it formally acknowledges retailers as agents of the State in sales tax collection and draws attention to the issue of card transaction fees being applied to the tax portion of purchases. The resolution may help frame future policy discussions about merchant fee relief, sales tax remittance, or payment-processing costs, but it does not itself create any new rights, duties, or exemptions.
Sentiment
The overall sentiment around the resolution is positive and appreciative. The text itself is complimentary toward retailers and portrays them as performing an essential public function at a financial cost to themselves. No committee debate or vote record is provided, so there is no evidence of opposition in the available materials. The resolution appears intended as a bipartisan or noncontroversial expression of gratitude rather than a contested policy measure.
Contention
The main issue raised in the resolution is the burden on retailers from card transaction fees applied to the sales-tax portion of purchases. The resolution suggests that retailers are effectively paying processing costs on money that belongs to the State, and it calls for the State and retailers to work together to address that burden. Any contention would likely center on whether the State should compensate retailers, require changes to payment-fee practices, or otherwise shift the cost of sales tax collection, but no specific opposing viewpoints are included in the provided record.
A RESOLUTION to urge the United States Congress to repeal all taxes on income and enact a national retail sales tax as specified in H.R. 25, the Fair Tax Act of 2023.
Increasing the authority for a countywide retailers' sales tax and providing for the dedicated apportionment of special purpose tax revenues up to 2%, limiting special purpose city and countywide retailers' sales taxes to 10 years and requiring certain reporting to the department of revenue for administration of such tax.
House Substitute for Substitute for SB 33 by Committee on Taxation - Providing that countywide retailers' sales tax is apportioned based on total assessed valuations of the county and cities within the county rather than property taxes levied.