Tennessee – Click Through and Affiliate Nexus Bill Introduced (House Bill 1537)

SALT Report 3219 – This amendment, as introduced, under certain circumstances, requires persons with agents or affiliates in this state to pay sales tax on retail sales to Tennessee purchasers; creates a rebuttable presumption that a person has an agent in this state if the person enters into agreements with residents to refer customers to the person and annual gross receipts from referred sales exceed $10,000.

A person is presumed to have a representative or salesperson if the person enters into an agreement or contract with a resident of this state under which the resident, for a commission or other consideration, directly or indirectly refers potential purchasers to the person, whether by an Internet link on a web site or any other means.

The threshold for enforcement of this rebuttable presumption will be cumulative gross receipts exceeding $10,000 in the preceding calendar year.

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