Tenn. Code Ann. § 36-5-1103

An employer that has employees who are employed in two (2) or more states and that transmits reports magnetically or electronically may comply with § 36-5-1102 by designating one (1) state in which such employer has employees to which the employer will transmit the report described in § 36-5-1102 and by transmitting such report to such state. Any employer that transmits reports pursuant to this section shall notify the secretary of the United States department of health and human services, in writing, as to which state such employer designates for the purpose of sending reports under this section.