Section 67-6-524 does not change the substantial nexus criteria for determining when a person is required to pay the business tax under § 67-4-717, excise tax under § 67-4-2007, or franchise tax under § 67-4-2105.
Tenn. Code Ann. § 67-6-526
Effect on substantial nexus criteria
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (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.