• Tennessee Takes Out-of-State Sales Tax into Its Own Hands
  • August 18, 2016 | Author: James L. Jim Catanzaro
  • Law Firm: Chambliss, Bahner & Stophel, P.C. - Chattanooga Office
  • Currently, only out-of-state retailers with a physical presence, including personnel, in Tennessee are considered to have a "nexus" with the state. This means they are required to collect and remit sales or uses tax on all sales, whether orders are taken in person, by phone, or by mail. But now, the department is presenting its own "bright-line test" and is looking to expand the standard for an economic nexus.