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.
Tenn. Code Ann. § 67-6-227
Sales tax on satellite television services. [Effective until July 1, 2021.]
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Acts 1999, ch. 423, § 7; 2003, ch. 357, § 35; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2009, ch. 530, §§ 35, 44; 2011, ch. 72, §§ 1, 10; 2013, ch. 480, § 1; 2015, ch. 273, § 3; …
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.