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TENNESSEE STATUTES AND CODES

67-6-227 - Sales tax on satellite television services. [Effective until July 1, 2011.]

67-6-227. Sales tax on satellite television services. [Effective until July 1, 2011.]

(a)  Notwithstanding other provisions of this chapter to the contrary, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services delivered by a provider of direct-to-home satellite service.

(b)  This section is repealed July 1, 2011.

[Acts 1999, ch. 423, § 7; 2003, ch. 357, § 35; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2009, ch. 530, §§ 35, 44.]  

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