Tennessee Proposes Economic Nexus Rule for Sales Tax Collections - McDermott Will & Emery

Tennessee Proposes Economic Nexus Rule for Sales Tax Collections

Overview


Stephen Kranz said a proposed Tennessee regulation to establish an economic nexus standard for out-of-state vendors to collect sales and use tax shows that “the states are joining together to declare Quill dead.” Quill v. North Dakota was the 1992 US Supreme Court ruling that affirmed the physical presence standard for sales tax collection.