Tennessee Statutes
§ 67-6-520 — Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption
Tennessee·Title 67
(a)A dealer is presumed to have a representative, agent, salesperson, canvasser, or solicitor operating in this state for the purpose of making sales and is presumed to have a substantial nexus with this state if:
(1)The dealer enters into an agreement or contract with one (1) or more persons located in this state under which the person, for a commission or other consideration, directly or indirectly refers potential customers to the dealer, whether by a link on an internet website or any other means; and (2) The dealer's cumulative gross receipts from retail sales made by the dealer to customers in this state who are referred to the dealer by all residents with this type of an agreement with the dealer exceed ten thousand dollars ($10,000) during the preceding twelve (12) months.
(b)Th
Free access — add to your briefcase to read the full text and ask questions with AI
Tennessee § 67-6-520 (Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by 2015 Tenn. Acts, ch. 514,s 26, eff. 1/1/2016.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund