Effective July 1, 2015, Tennessee law created a rebuttable presumption that out-of-state retailers have nexus, and must collect sales and use tax from Tennessee customers, if the retailer pays an in-state party a fee or commission to route customers to the retailer.
The new legislation says that a dealer that makes sales of tangible personal property or services in Tennessee is presumed to have a substantial nexus with this state, and it is required to collect and remit sales and use tax on all of its taxable sales in Tennessee.
For more information please see important notice 15-12.
Comments