Senate Joint Resolution 399, sponsored by Johnson, expresses gratitude to Tennessee's retailers for their role in collecting and remitting sales taxes for the state. In 2024, retailers collected approximately fourteen billion dollars in sales taxes, which are essential for state revenue. The resolution highlights the financial burden retailers face due to transaction fees associated with credit and debit card payments, which are applied to the total transaction amount, including the sales tax. This means that retailers incur costs on behalf of the state when processing these transactions.

The resolution calls for collaboration between the state and retailers to address the challenges associated with the collection and remittance of sales taxes. It acknowledges the efficient efforts of retailers in this process and emphasizes their importance to the state's financial system. The resolution concludes with a directive for an appropriate copy to be prepared for presentation, omitting specific legislative designations.