For business tax purposes, a business is engaged in taxable activity in Tennessee if it is:
- Selling tangible personal property that is shipped or delivered to a location in Tennessee;
- Performing a service that is delivered to a location in Tennessee;
- Leasing tangible personal property that is located in Tennessee; or
- Making sales as a natural gas marketer to customers in Tennessee.
Reference: Tenn. Code Ann. § 67-4-717.