Can I be subject to business tax in Tennessee, even if I don’t have a “bright-line presence” in Tennessee?

Yes. If you are engaged in taxable activity in Tennessee, you may be subject to business tax, even if you don’t have a bright-line presence in Tennessee. For example, if you regularly lease copiers to businesses throughout Tennessee, you would have “systematic and continuous business activity in Tennessee” and would be subject to the tax, even if you do not meet the bright-line presence test. For more examples of what gives a taxpayer substantial nexus in Tennessee, see this article.