On June 6, 2005, the Tennessee Governor approved House Bill 2088, therein delaying the implementation date of streamlined sales tax laws from July 1, 2005 until July 1, 2007. Also included in the bill is the requirement that state delegates participating in multi-state streamlined sales tax discussions study certain issues and report any findings to the Chairs of the Senate and House Finance, Ways and Means Committees by December 31, 2006. Issues to be studied include destination-based sourcing and the effects that it may have on revenue distribution, along with the effects of streamlined sales tax rules on small retailers. (Tennessee General Assembly, House Bill 2088, effective July 6, 2005).