Tennessee Sales Tax Rule Continues Economic Nexus Trend

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This article was co-authored by Paul A. Zee-Cheng.

On October 3, 2016, Tennessee issued a proposed rule making it the third state to impose a sales tax collection obligation on certain out-of-state sellers with no physical presence in a State (Rule 1320-05-01-.129). Under the new rules, out-of-state sellers who make over $500,000 in sales to consumers in Tennessee during the previous twelve-month period automatically have substantial nexus with the state, and are obligated to collect and remit Tennessee sales tax.

The new rule requires out-of-state sellers meeting the sales threshold to register with the state by March 1, 2017, and begin …read more

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