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Ashley McElhiney

GLEASON - Gleason native Ashley McElhiney is bringing the Nashville Rhythm professional basketball team to Gleason to play against the Saint Louis Flight. The game will be played at Gleason High School' new gymnasium on Saturday, February 5 at 7:00 p.m. Tickets are $12 each. Pre-order packages are available. Two tickets and one commemorative t-shirt are priced at $35; two tickets and two shirts are priced at $40. Tickets may be purchased locally at Gleason School or McElhiney's Men's Store in McKenzie, or by calling 615-279-6666. Seating is limited.

Ashley McElhiney made history as the first female head coach of a men's professional basketball team. She joins one of only a handful of female coaches of men's teams in any sport throughout the U.S. and Canada.

The Rhythm has a record of 16-6, third in the east division of the American Basketball Association (ABA) league in the team's debut season. Twelve teams comprise the ABA League Blue Division (east) including Atlanta Vision, Boston Frenzy, Carolina Thunder, Reigning Knights of Georgia, Harlem, Jacksonville Wave, Maryland Nighthawks, Mississippi, Nashville Rhythm, New Jersey Skycats, Philadelphia Fusion, and Pennsylvania Pit Bulls.

The Rhythm are led by former Mississippi State, New York Knick, and Boston Celtic Dontae Jones. Jones leads the ABA in scoring at over 30 points per game. The Rhythm also feature the NCAA all-time steals leader Desmond Cambridge. Former Union City star Marcus Williams is averaging over 10 points per game for the Rhythm.

Nashville Rhythm plays its home games at Lipscomb University's Allen Arena.

McElhiney was an All-Southeastern Conference (SEC) college performer for the Vanderbilt Commodores in 2002 and 2003, won Vanderbilt's most outstanding defensive player award three years in a row, and was named to Vanderbilt's All Century team.

"I receive so much support from my family and I am excited to be able to play one more game in my hometown," said McElhiney. "With the quality of players between ourselves and Saint Louis, we are going to provide Gleason with some great basketball."

During her career with Vanderbilt, McElhiney dished out 683 assists and led the entire SEC in assists as a sophomore. She was a second team all-SEC selection as a junior, made the list of ESPN's top five point guards in the nation and was a member of the Gold Medal winning 2001 U.S. World University Games team. As a senior, she was named to the AP All-SEC Team, the Women's College Hoops All-American Team and was even awarded the Nashville Kiwanis Club's Female Athlete Award. In 2003, McElhiney was a third-round draft pick of the WNBA's Indiana Fever and the 35th player taken overall.

CARROLL COUNTY - Tennessee businesses must change the method and the amount of taxes they collect effective July 2005. The new law will require businesses to collect the applicable sales tax rate where the merchandise is delivered, not where it is sold.

Brad Hurley, president of the Carroll County Chamber of Commerce, said the new Streamlined Sales Tax Project is "one of the most radical changes" in the sales tax laws. "It has a major impact on businesses that ship or deliver merchandise...Reporting requirements for businesses that ship or deliver will be significant."

Tennessee is second only to Texas in the amount of revenue being lost to electronic commerce, said Commissioner of Revenue Loren Chumley during her visit to Carroll County on Friday at the invitation of the Carroll County Chamber of Commerce and State Senator Don McLeary. Tennessee has more border states than any other in the United States. Five states have no sales tax. The new law is designed to collect the tax where the merchandise is delivered, also known as "destination sourcing."

Some 35 business people, State senators Roy Herron and Don McLeary, State Representative Mark Maddox, Carroll County Mayor Kenny McBride, McKenzie Mayor Walter Winchester, Huntingdon Mayor Dale Kelley, and Rod Sturdivant, director of schools for the Hollow Rock-Bruceton Special School District were among those in attendance at Mallard's Restaurant for the informational meeting.

Electronic commerce is one of the "fastest growing sectors" of the economy, said the commissioner. State Senator Roy Herron estimates that Tennessee will soon be losing some $1.2 billion in revenue annually if the growth in electronic commerce continues.

Tennessee is among 42 states and the District of Columbia planning to adopt the Streamlined Sales Tax Project to "level the playing field" between intrastate retailers on the sale of "tangible personal property". The streamlined system creates a simpler, uniform system across the country, said Chumley. Businesses with multi-channel sales systems - like brick and mortar buildings and Internet, will collect the applicable sales tax in each state and local jurisdiction based on the a geographic matrix based on a nine-digit zip code.

Over-the-counter sales to the final customer will remain unchanged and the sales tax will go to the jurisdiction in which the vendor is located. However, businesses that deliver merchandise to the customer will be required to collect the applicable sales tax of the delivery address. Furniture, appliance, and building supply companies will be greatly effected by having to maintain records of the amount of sales to each address, based on the nine-digit zip code standard.

The Chamber had prepared questions based on a hypothetical situation in which a washer is purchased in McKenzie and delivered to Bruceton, and alternately, if the washer is loaded on the customer's truck. Chumley said Bruceton would receive the local option sales tax if the merchandise is delivered, and McKenzie would receive it if delivery of the merchandise were taken at the store - when it is loaded on the customer's truck.

While the new system caters to larger retailers, small businesses will be greatly affected. For instance, a pizza company will have to keep track of the amount of sales to each of the zip codes. As an example, Chumley said a small, non-computerized pizza business could give a best estimate of the amount of sales to each jurisdiction and make the final report to the Department of Revenue. Larger, computerized pizza companies will be expected to provide accurate reporting of the sales to each jurisdiction.

The U.S. Supreme Court ruled that businesses do not have to collect the sales tax of other states in the "Quill" case. Chumley said the Streamlined Sales Tax Project would encourage some intrastate businesses to "volunteer" to collect the taxes. "We want these sellers to come forward to collect our taxes," said Chumley. "You will not have to collect taxes in other states until Congress passes federal legislation or until the Supreme Court reverses its decision in the Quill case."

This newspaper asked if the state would provide vendors any compensation for collecting the sales tax and performing the additional paperwork. Chumley said the current law does not provide any compensation for in-state vendors.

McKenzie-proper lies within three counties - Carroll, Henry, and Weakley. Carroll and Weakley have the same tax rate of 9.75 percent. Henry's rate is 9.25 percent. A delivery of a pizza in McKenzie can trigger one of two tax rates with the business required to keep track of the amount of the transaction and the nine-digit zip code of the destination.

Chumley said the Department of Revenue would provide applicable tax information on a compact disc, downloadable file, or a printed document.

Numerous changes were made to the law to comply with the streamlined standards.
The local option cap on single articles of tangible personal property, except for motor vehicles, boats, planes and manufactured homes, will be removed effective January 1, 2006. The additional state tax rate of 2.75 percent on the amount in excess of $1,600 up to a maximum of $3,200 on single articles of tangible personal property except for motor vehicles, boats, planes, and manufactured homes will also be removed effective January 1, 2006.

Tennessee has 445 taxing jurisdictions and some 7,000 jurisdictions exist nationwide. Vendors conducting businesses in numerous jurisdictions can apply with a third party vendor to calculate and process the sales tax.

The new law will also affect revenues municipalities receive from sales tax. The University of Tennessee's Dr. Bill Fox is conducting impact studies to determine the financial impact on county, municipal, and school taxing authorities. That study should be complete in two weeks, said the commissioner.

Mayor McBride said he believed the changes would adversely affect some municipalities while helping the counties.

Chumley said the new law should produce some additional revenues when out-of-state retailers "voluntarily" collect Tennessee taxes. Local governments might be held harmless for a period of time, said Chumley, and the state could possibly provide some mitigation money to those governments. Mayor Winchester indicated that McKenzie would lose revenue. He said McKenzie has 4.2 miles within the city limits and several large delivery companies.

But Senator Herron indicated Madison County is collecting 78 percent of the sales tax of 13 West Tennessee counties. He believes a portion of that amount will return to the smaller, outlying communities.

For more information, visit these Web sites: www.streamlinedsalestax.org or www.state.tn.us/revenue/streamlined.htm.