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Bill Title: 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 such referred sales exceed $10,000. - Amends TCA Title 67, Chapter 6.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2014-04-08 - Assigned to Gen. Sub of: S. FW&M Comm. [SB2298 Detail]

Download: Tennessee-2013-SB2298-Draft.pdf

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