67-6-201 - Taxable privilege declared. [Amended effective July 1, 2011. See the Compiler's Notes.] - Tennessee Statutes

67-6-201. Taxable privilege declared. [Amended effective July 1, 2011. See the Compiler's Notes.]

(a)  It is declared to be the legislative intent that every person is exercising a taxable privilege who:

     (1)  Engages in the business of selling tangible personal property at retail in this state;

     (2)  Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;

     (3)  Is the recipient of any of the things or services taxable under this chapter;

     (4)  Rents or furnishes any of the things or services taxable under this chapter;

     (5)  Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;

     (6)  Leases or rents such property, either as lessor or lessee, within the state of Tennessee;

     (7)  Charges admission, dues or fees taxable under this chapter;

     (8)  Sells space under this chapter; [Effective until July 1, 2011. See the Compiler's Notes.]

     (9)  Charges a fee for subscription to, access to or use of television services provided by a video programming service provider; [Effective until July 1, 2011. See the Compiler's Notes.]

     (10)  Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; [Effective July 1, 2011. See the Compiler's Notes.]

     (11)  Charges a fee for subscription to, access to or use of television services provided by any electronic means, except for video programming services or direct-to-home satellite television services sold by persons subject to the tax in chapter 4, part 24 of this title; or [Effective July 1, 2011. See the Compiler's Notes.]

     (12)  Whether or not the person has a place of business in this state, delivers tangible personal property in this state, if the delivery is made to a consumer in this state or to another person, for redelivery to a consumer in this state pursuant to a retail sale made by the person to the consumer; provided, that this shall not be construed to impose a tax that is invalid either under the commerce clause or the due process clause of the United States constitution.

(b)  Subdivisions (a)(9) and (10) are repealed July 1, 2011.

[Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003; Acts 1984 (E.S.), ch. 13, § 4; 1985, ch. 406, § 5; 1999, ch. 423, § 1; 2003, ch. 357, § 19; 2004, ch. 959, §§ 62, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 44, 51, 137, 138, 187; 2009, ch. 530, §§ 35, 37.]