BUS-4 - Taxpayers with no "Bright-Line Presence" in Tennessee

A taxpayer engaged in taxable activity in Tennessee may be subject to business tax even if the taxpayer does not have a bright-line presence in Tennessee. For example, if a taxpayer regularly leases copiers to businesses throughout Tennessee, the taxpayer would have “systematic and continuous business activity in Tennessee” and would be subject to the tax, even if the taxpayer does not meet the bright-line presence test.

Related Article: BUS-3 – Substantial Nexus for Business Tax.

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