The Tennessee versions of the Internet tax will be heard in committee this week. SB 1741 and HB 1947 will be heard in committee on Wednesday April 15. Although the Department of Revenue (DOR) has indicated that they do not consider affiliates to be enough of a presence to create a nexus it is critical for affiliates to attend the hearings if at all possible. My last post, Update on Tennessee has more information on this interpretation. The reason I feel it is important for our industry to voice their opinions to lawmakers in Tennessee is that I am concerned that the DOR may adjust their stance in the future, especially if other states are passing legislation.
Link to SB 1741 and HB 1947