According to the Tennessee Attorney General, the Commissioner of the Tennessee Department of Revenue has the authority to ignore the law when he or she finds it to be politically expedient. In this case, it is politically expedient for the State to have Amazon locate a warehouse facility in Tennessee; therefore, according to the Attorney General, the Commissioner can ignore the fact that Amazon should be collecting sales tax on all sales to Tennessee residents.
This opinion is one I intend to keep in my back pocket to use any time I am dealing with the State.
See Opinion No. 11-71
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