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Claiborne County urges state lawmakers to distribute out-of-state sales tax by destination

Claiborne County Commission · March 1, 2026
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Summary

By unanimous vote, the commission passed Res. 2019‑026 urging the Tennessee General Assembly to distribute local sales tax revenue from out‑of‑state sellers based on the purchaser's destination rather than the current allocation method.

Claiborne County commissioners on March 18 approved Resolution 2019‑026 urging the Tennessee General Assembly to adopt legislation that would distribute local sales tax revenue from out‑of‑state sellers based on the destination of the purchaser. The resolution cites county reliance on local sales tax revenue to fund services such as K‑12 education, jails, roads, elections and solid‑waste disposal, and references the TACIR working group recommendation to move to destination‑based distribution for out‑of‑state sales tax collections.

The resolution directs the county clerk to mail certified copies to the members of the Tennessee General Assembly representing Claiborne County.

Next steps: The county clerk will send certified copies of the resolution to Claiborne County's state legislators as requested in the resolution.