Progress on a large retail development in Boones Creek is at a standstill as the Tennessee Commissioner of Revenue won’t approve the project.The development is located off Interstate 26 near the Washington County, TN Memory Gardens.Under Tennessee law, state sales tax incentives can be used to entice retail development near the Boones Creek exit.The city manager says at this time it looks like most retailers will be small business on small parcels of property.Nevertheless, with the project being in the works for more than two years, the developers, local and state officials are eager to get the project approved.