{"data":{"id":"us-tn/tenn.-code-ann.-67-6-526","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-526","heading":"Effect on substantial nexus criteria","body":"Section 67-6-524 does not change the substantial nexus criteria for determining when a person is required to pay the business tax under § 67-4-717 , excise tax under § 67-4-2007 , or franchise tax under § 67-4-2105 .","path":["TN Code","Title 67","Chapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"4e251e48a8c2c0e060d83df95713345b93cc08074fee016dcb81e554c6793c1f","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-525","next":"us-tn/tenn.-code-ann.-67-6-528"},"notice":"GroundRules: Original legal text. Not legal advice."}