The Tennessee Attorney General has issued an opinion stating that a retailer that directly maintains or owns a warehouse or distribution facility in Tennessee has nexus in the state for Commerce Clause purposes. If a subsidiary of the retailer owns the in-state facility, nexus is only established for the retailer if the subsidiary’s in-state activities are significantly associated with the retailer’s ability to establish and maintain a market in Tennessee for its sales. When nexus is established, the out-of-state retailer is liable to collect and remit sales tax in Tennessee, whether or not the order is received electronically. (Opinion 11-71, Tennessee Attorney General, October 3, 2011)