Tennessee Statutes
§ 67-6-520 — Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption
Tennessee § 67-6-520
JurisdictionTennessee
Title67
This text of Tennessee § 67-6-520 (Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tenn. Code Ann. § 67-6-520 (2026).
Text
(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
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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 fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-6-520, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-6-520.