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What Will Happen With Tenn. Rule 129 in Light of Wayfair

07.06.2018

For over 50 years nonphysical retailers have been exempt from destination-state sales taxes, but a recent ruling may be changing the physical presence standard. Chambliss attorneys David Mittelstadt and David Hunter reflect on the legal implications of Rule 129 and the potential impacts for Tennessee retailers in their article for Law360, "What Will Happen With Tenn. Rule 129 in Light of Wayfair."