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

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

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: 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 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. 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. Acts 2015, ch. 514, § 27. Compiler's Notes. Former §§ 67-6-519 — 67-6-521 (Acts 1947, ch. 3, § 11; C. Supp. 1950, § 1248.78 (Williams, § 1328.33); Acts 1955, ch. 242, § 5; 1971, ch. 285, § 2; T.C.A. (orig. ed.), § 67-3033), concerning liens for taxes, were repealed by Acts 1984, ch. 832, § 36. Sections 67-6-519 and 67-6-520 were also repealed by Acts 1984, ch. 734, §§ 3, 4. Acts 2015, ch. 514, § 1 provided that the act shall be known and may be cited as the “Revenue Modernization Act”. For the Preamble to the act concerning the need to modernize the sales and use taxes, franchise and excise taxes and business tax in the state to address the engagement in business within the state by out-of-state companies, see Acts 2015, ch. 514.