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SJR 399

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

114th Regular Session (2025-2026)

Ceremonially thanks Tennessee retailers for collecting sales taxes, notes card fees burden, and urges state-retailer collaboration to address those costs.

Placed on Senate Finance, Ways, and Means Committee calendar for 4/20/2026
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Bill Summary · SJR 399

Summary of Senate Joint Resolution 399 (SJR 399), Tennessee, 114th General Assembly

Nature and purpose

  • SJR 399 is a resolution recognizing and thanking Tennessee retailers for their role in collecting sales taxes for the State.
  • It acknowledges the burden retailers bear related to card transaction fees assessed on the total transaction amount, including the sales tax portion, and notes that these fees are charged to facilitate consumer-merchant transactions.
  • The resolution expresses a sentiment of appreciation for retailers’ “efficient collection of sales taxes for the benefit of State government” and notes a proposed cooperation between the State and retailers to address the burdens of collecting and remitting sales taxes.

Key provisions

  • Formal recognition: The resolution formally thanks Tennessee retailers for their collection and remittance of sales taxes in 2024 (the text cites fourteen billion dollars collected and remitted in that year).
  • Stakeholder burden: It draws attention to the fact that card transaction fees apply to the total transaction amount, including the sales tax portion, and that retailers bear those fees.
  • Collaboration call: It suggests that the State and retailers should work together to address the burdens associated with collecting and remitting sales taxes.
  • Symbolic language: The resolution includes standard ceremonial language thanking retailers and directing the preparation of an appropriate copy for presentation.

Who is affected

  • Primary affected parties: Tennessee retailers who collect and remit sales taxes on behalf of the State.
  • Indirect affected parties: Consumers (through the sales tax mechanism) and the State government, which benefits from timely tax collection.

Procedural and timeline aspects

  • Status: Introduced and progressed through standard legislative steps with committee assignments:
    • Filed for introduction (April 3, 2025).
    • Passed on First Consideration (April 7, 2025).
    • Passed on Second Consideration and referred to the Senate Finance, Ways, and Means Committee (April 9, 2025).
    • Assigned to General Subcommittee of the Senate Finance, Ways & Means Committee (April 6, 2026).
    • Placed on the Senate Finance, Ways, and Means Committee calendar for consideration on April 20, 2026.
  • No substantive policy change is proposed; the bill is a commemorative resolution recognizing and thanking retailers, with a call for collaboration to address fee burdens.

Potential impact and context

  • Esteems and reinforces the role of retailers in the state’s tax system.
  • Highlights ongoing concerns about card transaction fees affecting retailers’ cost of doing business, particularly in the context of sales tax collection.
  • Signals a potential policy dialogue between policymakers and retailers regarding fee burdens and administrative costs of tax collection, though no concrete fiscal or regulatory changes are included in the resolution itself.

Bottom line

SJR 399 is a ceremonial resolution acknowledging Tennessee retailers’ essential role in collecting and remitting sales taxes, noting the burden of card transaction fees, and urging collaboration between the State and retailers to address those burdens. It does not alter tax policy or impose new requirements but serves as formal appreciation and a platform for dialogue.

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

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