Senate Joint Resolution 464, sponsored by Johnson, honors Tennessee's retailers for their significant role in collecting and remitting sales taxes for the state, which amounted to fourteen billion dollars in 2024. 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. Since the sales tax benefits the state exclusively, the resolution calls for collaboration between the state and retailers to address the challenges of collecting and remitting these taxes.

The resolution expresses appreciation for the efficiency of Tennessee's retailers in handling sales tax collection, acknowledging the costs they incur in the process. It emphasizes the importance of recognizing the essential role retailers play in supporting state revenue through sales tax collection while also bearing the associated transaction fees. The resolution concludes with a directive for an appropriate copy to be prepared for presentation.