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Tennessee: A Sweeping Affiliate Nexus Proposal

In other news from Tennessee, on January 15, Tennessee introduced H.B. 1537 that, if enacted, would add click-through and affiliation provisions to the sales and use tax laws. Tennessee’s proposed legislation in all likelihood is in response to the lost sales tax revenue from Amazon.com.   Amazon’s footprint in Tennessee is quite large with three large … Continue Reading

Tennessee Skies Still Look Clear for Cloud Computing

Yesterday, the Tennessee Department of Revenue issued Letter Ruling #13-21.  In the Letter Ruling, the Department considered the taxability of three distinct transactions.   The first two scenarios involve demonstrations of software.  The Ruling concludes that when a taxpayer creates a “virtual lab” for testing and demonstration purposes, whereby it loads full-version software or a trial … Continue Reading

Tennessee Legislature Passes Affiliate Nexus; Awaiting Governor’s Signature

Following a series of negotiations with Amazon.com last year regarding the retailer’s plan to build two of its distribution centers in the state, the Tennessee legislature last week passed House Bill 2370/Senate Bill 2232, a new sales tax law that establishes the requirements for determining whether affiliates have physical presence in Tennessee sufficient to establish … Continue Reading
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