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

SJR 399 is a commemorative resolution thanking Tennessee retailers for collecting $14 billion in sales taxes in 2024. It recognizes that retailers bear card processing fees on the tax portion of transactions, which benefits the state, and expresses appreciation for their role in tax collection. The resolution does not change tax laws or create new obligations; it is a symbolic gesture of recognition. It directly addresses retailers who collect sales taxes on behalf of the state.