Bill H.B. 1912
This bill, the Out of State sales Tax Act, would create a presumption that:
A person making sales of tangible personal property or services who delivers tangible personal property in Tennessee and taxable under this chapter shall be presumed to be soliciting business through an independent contractor or other representative if the person enters into an agreement with a resident under which the resident for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an Internet web site or otherwise, to the person, if the cumulative gross receipts from sales by the person to customers in the state who are referred to the person by all residents with this type of an agreement with the person is in excess of four thousand eight hundred dollars ($ 4,800) during the preceding four (4) quarterly periods ending on the last day of February, May, August and November.
This presumption may be rebutted by proof that the resident with whom the person has an agreement did not engage in any solicitation in the state on behalf of the person that would satisfy the nexus requirement of the United States Constitution during the four (4) quarterly periods in question.
