Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
Section 67-6-520 - Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption — Tennessee Law | CourtGPT
  1. Home/
  2. Laws/
  3. Tennessee/
  4. Title 67 - Taxes and Licenses (§§ 67-1-101 — 67-10-107)/
  5. Chapter 6 - Sales and Use Taxes/
  6. Part 5 - Collection and Enforcement Generally/
  7. Section 67-6-520 - Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption
Tennessee Legal Code

Section 67-6-520 - Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption

Ask AI about this
(a) A dealer is presumed to have a representative, agent, salesperson, canvasser, or solicitor operating in this state for the purpose of making sales and is presumed to have a substantial nexus with this state if: (1) The dealer enters into an agreement or contract with one (1) or more persons located in this state under which the person, for a commission or other consideration, directly or indirectly refers potential customers to the dealer, whether by a link on an internet website or any other means; and(2) The dealer's cumulative gross receipts from retail sales made by the dealer to customers in this state who are referred to the dealer by all residents with this type of an agreement with the dealer exceed ten thousand dollars ($10,000) during the preceding twelve (12) months.(b) The presumption in subsection (a) may be rebutted only by clear and convincing evidence that the person with whom the dealer has an agreement or contract did not conduct any activities in this state that would substantially contribute to the dealer's ability to establish and maintain a market in this state during the preceding twelve (12) months.Added by 2015 Tenn. Acts, ch. 514,s 26, eff. 1/1/2016.