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SJR 464

Memorials, Public Service - Tennessee's retailers that collect sales taxes for the State -

114th Regular Session (2025-2026)

Ceremonial resolution honors Tennessee retailers for collecting sales taxes and urges state–retailer cooperation to ease the card‑processing fee burden.

Signed by Governor.
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Bill Summary · SJR 464

Summary of Senate Joint Resolution 464 (SJR 464)

Overview

SJR 464 is a Tennessee Senate Joint Resolution that memorializes and honors Tennessee retailers for their role in collecting sales taxes for the State. It acknowledges the costs retailers bear related to card transaction fees and urges collaboration between the State and retailers to address these burdens. The resolution is ceremonial in nature (non-binding) and does not create new duties or funding obligations.

Purpose and Intent

  • Recognize and thank Tennessee retailers for efficiently collecting and remitting sales taxes, which totaled approximately $14 billion in 2024.
  • Acknowledge that consumers pay for goods and services via credit/debit cards, and that card transaction fees are assessed on the total transaction amount, including the sales tax portion.
  • Note that the sales tax portion benefits the State, while retailers bear the card transaction fees associated with those sales on the State’s behalf.
  • Encourage a cooperative effort between the State and retailers to address the burdens associated with collecting and remitting sales taxes.

Key Provisions

  • Formal recognition of Tennessee retailers for their role in collecting sales taxes for State government.
  • Acknowledgment of the cost burden retailers bear due to card transaction fees tied to sales tax transactions.
  • Statement that the State and retailers should work together to address these burdens.
  • A directive that an appropriate copy of the resolution be prepared for presentation (with a standard provision regarding formatting of the final copy).

Affected Parties

  • Primary: Tennessee retailers who collect and remit sales taxes.
  • Secondary: State government and taxpayers, in the sense of recognizing the administrative burden on retailers and the collaboration proposed.

Procedural and Timeline Details

  • Introduced: April 17, 2025.
  • Legislative actions culminated in a series of steps in April 2025, including adoption on the Senate floor, concurrence by the House, enrollment, and signatures.
  • Governor’s action: Signed by the Governor on May 1, 2025.
  • Status: Signed by Governor (ceremonial resolution; not a statutory change).

Impact and Notes

  • This is a ceremonial memorial, not a new law or policy change.
  • It serves to publicly acknowledge retailers’ contributions and to frame ongoing discussions about the costs of card processing fees in the context of sales tax administration.
  • No fiscal appropriations or statutory adjustments are enacted by this resolution.

Compiled from official sources — confirm details with the bill’s official record.

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