Tennessee Code Title 50. Employer and Employee § 50-7-205

(A) In any calendar quarter, in either the current or preceding calendar year, paid for service in employment wages of one thousand five hundred dollars ($1,500) or more; or

(B) For some portion of a day in each of twenty (20) different calendar weeks, whether or not the weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one (1) individual, regardless of whether the same individual was in employment on each day;

(10)(A) Any employing unit for which agricultural labor, as defined in § 50-7-207(b)(7) and (c)(3), is performed after December 31, 1977;

(B) Any employing unit for which domestic service in employment, as defined in § 50-7-207(b)(8), is performed after December 31, 1977; and

(11)(A) In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivision (1), (4), (5) or (10)(A), the wages paid to or the employment of an employee performing domestic service after December 31, 1977, shall not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1);

(B) In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivision (1), (4), (5) or (10)(B), the wages paid to or the employment of an employee performing service in agricultural labor after December 31, 1977, shall not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1).