Tax on satellite television service. [Effective on July 1, 2021.]
Acts 2003, ch. 357, § 76; 2004, ch. 959, §§ 45, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 130; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2013, ch. 480, § 1; 2015, ch. 273,…
(1) There is levied a privilege tax of eight and one-quarter percent (8.25%) of the gross charge for services provided by a direct-to-home satellite service provider, when the services are delivered to the subscriber at a location in this state.
(2) The tax collected under this section shall be deposited to the state general fund.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.