RESOLUTION NO. RS2007-1749

A resolution requesting the Davidson County Delegation to the Tennessee General Assembly to introduce and/or support legislation that would delay the implementation of the Streamline Sales Tax Project in Tennessee.

WHEREAS, the Tennessee General Assembly enacted legislation to allow for implementation of the Streamline Sales Tax Project (SSTP); and

WHEREAS; the SSTP makes a number of significant changes to the Sales Tax system in Tennessee; and

WHEREAS, the Tennessee General Assembly came to understand that adoption of the SSTP would cause a devastating financial impact on Nashville and Davidson County as well as other cities across the state; and

WHEREAS, The Center for Business and Economic Research at the University of Tennessee has estimated that the SSTP would take away 7 to 8 Million Dollars in local sales taxes away from Nashville and Davidson County; and

WHEREAS, the loss of such an amount would be a devastating blow to our schools since two-thirds of our local sales taxes are allocated to schools; and

WHEREAS, the implementation of the SSTP is no guarantee that Tennessee will be given the authority to tax all internet sales; and

WHEREAS, the Tennessee General Assembly has previously delayed the implementation of the SSTP; and

WHEREAS, it is fitting and proper that the Tennessee General Assembly, once it convenes in January 2007, act again to delay the implementation of the SSTP.

NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:

Section 1. That the Metropolitan County Council hereby goes on record as requesting the Davidson County Delegation to the Tennessee General Assembly to sponsor and/or enact necessary legislation to defer the implementation of the Streamline Sales Tax Project until such time as Tennessee is given the authority to tax internet sales by either Congressional Action, or by action of the Federal Courts.

Section 2. The Metropolitan Clerk is directed to send a copy of this Resolution to each member of the Davidson County Delegation to the Tennessee General Assembly.

Section 3. That this Resolution shall take effect from and after its adoption, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.

Sponsored by: Rip Ryman

LEGISLATIVE HISTORY

Referred: Budget & Finance Committee 
Introduced: February 6, 2007
Adopted: February 6, 2007
Approved: February 8, 2007 
By: