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 § 67-6-202 of the gross receipts of each rental.
Tenn. Code Ann. § 67-6-213
Renting or providing space to transient dealers or vendors
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Acts 1985, ch. 406, § 2.
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.