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).
Tenn. Code Ann. § 67-6-525
Findings related to sales threshold standard
Known as the Retailers' Sales Tax Act
The act spans §§ 67-6-101 to 67-6-907 (222 sections).
Acts 2020, ch. 759, § 5.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.