Tennessee § 67-6-804 - Multi-state discussions — Delegates.

§ 67-6-804. Multi-state discussions — Delegates.

For the purposes of reviewing or amending the agreement embodying the simplification requirements as contained in § 67-6-806 , the state of Tennessee shall enter into multi-state discussions and shall be represented in such discussions by the following four (4) delegates: the commissioner of revenue or the commissioner's designee; one (1) member of the house of representatives appointed by the speaker of the house of representatives; one (1) member of the senate appointed by the speaker of the senate; and the comptroller of the treasury. Acts 2001, ch. 312, § 1. Compiler's Notes. Former §§ 67-6-801 through 67-6-807 (Acts 2000, ch. 631, §§ 1 through 7), concerning the streamlined sales tax system, were repealed by Acts 2001, ch. 312, § 1, effective July 1, 2001. Acts 2005, ch. 311, § 4 provided: “(a) The state officials designated as delegates to the multi-state discussions on the streamlined sales and use tax agreement, pursuant to § 67-6-804 , are directed to study the following issues and report their findings and recommendations, if any, to the chairs of the senate and house finance, ways and means committees by December 31, 2006: “(1) The revenue distributional effects of changing from situs to destination sourcing of sales and proposals to hold units of local government harmless from such effects; “(2) The effect on small retailers of the implementation of the streamlined sales tax and options to mitigate against such effects; and “(3) Such other issues as are deemed appropriate. “(b) In conducting this study, such officials shall be joined by a representative of municipal governments, designated by the Tennessee municipal league, a representative of county governments, designated by the Tennessee county services association, a representative of the business community, designated by the commissioner of revenue in consultation with the Tennessee retail association, the Tennessee chamber of commerce and industry and the national federation of independent business. Members so designated shall serve without compensation or reimbursement of expenses. Upon request, such officials shall be assisted by appropriate agencies of state government, including, but not limited to, the Tennessee advisory commission on intergovernmental relations and the department of revenue.”