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Tenn. Code Ann. § 67-6-539.1

Bundled transactions — Telecommunications services. [Effective on July 1, 2021. See the version effective until July 1, 2021.]

Known as the Retailers' Sales Tax Act

The act spans §§ 67-6-101 to 67-6-907 (222 sections).

Acts 2004, ch. 782, § 12; 2005, ch. 499, § 56; 2007, ch. 602, §§ 46, 162; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2013, ch. 480, § 1; 2015, ch. 273, § 3; 2017, ch. 193, § 1; 201…

(1) For purposes of the tax imposed by this chapter, a bundled transaction is subject to tax at the rate levied on the sale of tangible personal property at retail by § 67-6-202.

(2) Notwithstanding subsection (a) to the contrary, if the price is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products shall be subject to tax unless the provider can identify by reasonable and verifiable standards that portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes, in the case of a bundled transaction that includes any of the following: Telecommunication services;

(3) Ancillary services;

(4) Internet access services;

(5) Audio or video programming services; or

(6) Direct-to-home satellite television programming services.

(7) This section shall apply unless otherwise provided by federal law.

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.