What does “substantial nexus” mean relative to sales and use tax registration in Tennessee for out-of-state dealers?

Out-of-state dealers with a physical presence in Tennessee have substantial nexus with the state. Additionally, out-of-state dealers with no physical presence in Tennessee who engage in regular and systematic solicitation of consumers in Tennessee and make sales that exceed $500,000 to customers in this state during the previous twelve-month period have substantial nexus with this state.

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