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).
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
Part 5 - Collection and Enforcement Generally
§ 67-6-502. Tax Paid by Consumer
§ 67-6-503. Retailer to Display Price and Tax Separately
§ 67-6-508. Credits to Purchaser
§ 67-6-511. Inclusion of Lessee's Sales in Dealer's Return
§ 67-6-514. Excess Revenue Paid Over to Commissioner
§ 67-6-516. Delinquencies and Other Violations — Penalties — Grace Period
§ 67-6-518. Collection of Tax From Dealer's Debtors
§ 67-6-525. Findings Related to Sales Threshold Standard
§ 67-6-526. Effect on Substantial Nexus Criteria