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TN SB2298

Bill

Status

Introduced

1/23/2014

Primary Sponsor

Randy McNally

Click for details

Origin

Senate

108th General Assembly

AI Summary

Legislative Description

As introduced, under certain circumstances, requires persons with agents or affiliates in this state to pay sales tax on retail sales to Tennessee purchasers; creates a rebuttable presumption that a person has an agent in this state if the person enters into agreements with residents to refer customers to the person and annual gross receipts from such referred sales exceed $10,000. - Amends TCA Title 67, Chapter 6.

Taxes, Sales

Last Action

Assigned to Gen. Sub of: S. FW&M Comm.

4/8/2014

Committee Referrals

Finance, Ways and Means4/1/2014
Subcommittee on Tax2/4/2014
Finance, Ways and Means1/29/2014

Full Bill Text

No bill text available