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ARTICLE · 30 JANUARY 2014

Tennessee: A Sweeping Affiliate Nexus Proposal

Reed Smith
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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.

United StatesTax
Kelley Miller
Kelley Miller
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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 fulfillment centers in Tennessee.

Under the click-through provisions, a person is presumed to have click-through nexus if a person enters into an agreement with a resident of Tennessee, for consideration, directly or indirectly refers potential purchasers to the person. The referral can be via an internet link, internet website or other means.

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