The general assembly finds that the sales threshold standard required by § 67-6-524(b) matches the benchmark established by South Dakota that was analyzed and found to support it being upheld as constitutional by the supreme court of the United States in South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).
Findings related to sales threshold standard
Tenn. Code Ann. § 67-6-525, under Collection and Enforcement Generally.
Tenn. Code Ann. § 67-6-525