Effect on substantial nexus criteria

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 . Acts 2020, ch. 759, § 5. 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 . Acts 2020, ch. 759, § 5.