The group is a result of the attempt to implement a state income tax during the administration of former governor of Tennessee Don Sundquist.
[citation needed] Cunningham was an early developer of infrastructure for what became the Internet and established a computer bulletin board service called Nashville Exchange.
[2] Cunningham sold the bulletin board service for a sum which enabled him to become a major real estate investor in the Nashville market.
[citation needed] Cunnigham and his group advocate a "Taxpayer Bill of Rights" which would amend the Tennessee Constitution in a manner similar to that done in Colorado in the 1990s.
Cunningham and his supporters trumpet the high rate of growth of this jurisdiction, which has resulted in tax reductions in each of the last five years.