Abstract: TACIR was asked to study the revenue sources of cities and counties in Tennessee and the services that cities and counties provide. The study initially focused on the internet sales tax collection and distribution in light of the South Dakota v. Wayfair case and on provisions of Tennessee law, set to become effective July 1, 2019, relating to the Streamlined Sales and Use Tax Agreement (SSUTA)--a  multistate efforts that the effect of reducing the burden of sales and use tax collection on retailers.