67-6-230 - Prepaid telephone calling cards Warranty or service contract for repair or maintenance of tangible personal property. - Tennessee Statutes

67-6-230. Prepaid telephone calling cards Warranty or service contract for repair or maintenance of tangible personal property.

(a)  Notwithstanding any other law to the contrary, the sale of a prepaid calling service and prepaid wireless calling service shall be subject to the tax levied on the sale of tangible personal property at retail by § 67-6-202 at the time of the sale or recharge of the calling card or authorization code. No additional tax imposed by this chapter shall be due when the telecommunication service is accessed or received by the user of the calling card or authorization code.

(b)  Notwithstanding any other law to the contrary, the sale of a warranty or service contract covering the repair or maintenance of tangible personal property shall be subject to the tax levied on the sale of tangible personal property at retail by § 67-6-202 at the time of the sale of the contract. No additional tax shall be due on any repairs to the extent they are covered by the contract.

[Acts 2003, ch. 357, § 38; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 69; 2007, ch. 602, §§ 51, 53, 85; 2009, ch. 530, § 51.]