TN Tennessee nexus threshold
Tennessee nexus threshold: $100,000 in sales only
Included transactions:
- Sales to customers in the state
- Exempt sales
- Exempt services
Excluded transactions:
- Sales made through online marketplaces
- Sales for resale
Effective date:
July 1, 2019
Evaluation period:
Previous 12-month period
Previous threshold rules:
- $500,000 in sales only prior to October 1, 2020
- $100,000 in sales only as of October 1, 2020
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