Taxes, Sales - As introduced, increases, from 35 to 40 years, the maximum time period during which a certain portion of state sales taxes are allocated and distributed to a municipality or industrial development corporation that finances development of an extraordinary retail or tourism facility project in a certified border region retail tourism development district; extends, from 15 to 20 years, the end date of the investment period during which cost of an economic development project in a certified district may be incurred. - Amends TCA Title 7, Chapter 40.