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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 5 - Collection and Enforcement Generally
§ 67-6-525. Findings Related to Sales Threshold Standard
Universal Citation: TN Code § 67-6-525 (2020)
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).
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