67-6-213 - Renting or providing space to transient dealers or vendors. - Tennessee Statutes

67-6-213. Renting or providing space to transient dealers or vendors.

For the exercise of the privilege of making retail sales as defined by § 67-6-102, a tax is levied equal to the rate of tax levied on the sale of tangible personal property at retail by the provisions of § 67-6-202 of the gross receipts of each rental.

[Acts 1985, ch. 406, § 2.]