TN Attorney General Issues Opinion Upholding a Bill that would Require Amazon to Pay State Sales Taxes (Nashville Business Journal)
Tennessee's Attorney General issued an opinion upholding the constitutionality of a proposed bill that would require Amazon to pay state sales taxes. The opinion supports the argument that the building of distribution centers in Tennessee creates a physical presence, or “nexus,” which can trigger sales-tax requirements; however, the Attorney General declined to explicitly state that Amazon, which is building several distribution centers in Tennessee, has a sales-tax obligation to the state.
You can read the full text of the opinion here:
http://www.tba2.org/tba_files/AG/2011/ag_11_52.pdf
