Tennessee Statutes
§ 67-6-525 — Findings related to sales threshold standard
Tennessee·Title 67
The general assembly finds that the sales threshold standard required by § 67-6-524(b) matches the benchmark established by South Dakota that was analyzed and found to support it being upheld as constitutional by the supreme court of the United States in South Dakota v. Wayfair , 138 S.Ct. 2080 (2018).
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Legislative History
Acts 2020, ch. 759, § 5.
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