Taxes, Sales - As introduced, allocates to cities 25 percent, to rural counties 25 percent, and to urban counties 25 percent, of the state sales tax revenue derived from the 1 percent increase in the state sales tax rate implemented in 2002; prohibits a city or county with other post-employment benefits liability from receiving the special allocation if the city or county is not current on its payments. - Amends TCA Title 67.