Tennessee: Incoming Nexus Requirement Changes for Remote Sellers

by DMA Staff | Sep 13, 2016

The Tennessee Department of Revenue filed an administrative rule proposal that would affect the nexus requirements for remote sellers — Rule 1320-05-01-.129.

This rule would change nexus requirements for remote sellers whose sales exceed $500,000 to consumers in the state of Tennessee during a calendar year. They would be considered to have substantial nexus with the state and would be required to register to collect and remit sales and use tax. All affected sellers would have to register by January 1, 2017, and begin collecting and remitting by July 1, 2017.

Please do not hesitate to contact your local DMA office should you have specific questions or requests.